(1) Any person who wilfully neglects or refuses to comply with any requisition lawfully made upon him under clause (a), (b) or (c) of sub-section (1) of section 291, shall be punished with fine which may extend to one hundred rupees:

Provided that no proceedings under this section shall be instituted except with the written sanction of the Commissioner:

Provided further that before giving such sanction the Commissioner shall call upon the person against whom the proceedings are to be instituted to show cause why the sanction should not be given.