428.Without prejudice to the provisions of this Act, where, a person required to furnish a return of income under section 263fails to do so within suchtime as may be prescribed in section 263(1),he shall pay, by way of a fee,– (a)a sum not exceeding ?1000, if the total income of such person does not exceed ?500000; (b)a sum of ?5000, in any other case.