Section 37(2) in Jammu and Kashmir Agrarian Reforms Act, 1976
(2)Without prejudice to the provisions of sub-section (1), where any such person fails to furnish the return or furnishes a false return, the Revenue Officer may, after giving him an opportunity of being heard, by an order, giving reasons therefor, himself prepare the return for such person and such return shall, for all purposes, be deemed to be the return furnished by such person.
