Section 28(5) in Bihar Land Reforms (Fixation of Ceiling Area and Acquisition of Surplus Land) Act, 1961
(5)(i)Whenever it comes to the notice of the Collector that a land-holder holding land in excess of one acre or his guardian, as the case may be, has not submitted the return under sub-section (2) or has submitted a return containing incorrect particulars, the Collector shall cause a notice to be served on him directing him to submit the return or the correct particulars, as the case may, be, within sixty days of the service thereof.(ii)If any person fails, without sufficient cause, to submit the return in compliance with the notice served under clause (1) within the period specified in the notice or within such extended period as may be allowed by the Collector in this behalf, the Collector may, after giving the person concerned a reasonable opportunity of being heard and adducing evidence impose a fine which may extend to ten rupees for every day after the expiry of the said period or the extended period until the return is submitted:Provided that where the amount of fine exceeds five hundred rupees, the Collector shall refer the matter to the Commissioner of the division whose order thereon shall be final.(iii)The Commissioner of the division may, at any time, on his own motion or on an application made by the said person revise any order of the Collector imposing any fine and the order of the Commissioner on such revision shall be final.
