Section 21(3) in Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961
(3)If he furnishes the return or fails to furnish the return or furnishes an incorrect or incomplete return within the period specified in sub-section (1) or sub-section (2), the provisions of section 9 and other provisions of this Act shall, as far as may be, apply as if it were a return required to be furnished under section 8.
