Section 37A(2) in The M.P. Ceiling On Agricultural Holdings Act, 1960
(2)If any person who is under an obligation to furnish a return under this Act furnishes a return which he knows or has reason to believe to be false, he shall be punishable with imprisonment for a term which may extend to two years or with fine which may extend to five thousand rupees or with both.] [Substituted by Madhya Pradesh Act, No. 13 of 1974. (w.e.f. 7-3-1974)]