23. Offences and penalties
(1)
Whoever being bound to submit a return under section 4 fails without reasonable cause to do so, within the prescribed time, or submits a return which he knows or has reason to believe to be false, [shall be liable to penalty which may extend to ten thousand rupees].
(2)
Whoever contravenes any lawful order made under this Act or otherwise obstructs any person from lawfully taking possession of any land shall be [liable to penalty which may extend to ten thousand rupees].
Amendment notes (2)
- 1Subs w.e.f. 15-5-2026 Subs. by Act 8 of 2026, s. 2 and Sch., for certain words (w.e.f. 15-5-2026).
- 2Subs w.e.f. 15-5-2026 Subs. by s. 2 and Sch., ibid., for “punishable with fine which may extend to one thousand rupees” (w.e.f. 15-5-2026)