Section 40A(1) in The Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961
(1)If any person or any member of a family unit who is liable to furnish a return as required by section 12, fails to furnish the return within the time provided by or under this Act or furnishes a return which he knows or has reason to believe to the false, he shall in addition to the penalty prescribed in section 13, on conviction, be punished with imprisonment for a term which may extend to two years or with fine which may extend to two thousand rupees or with both.
