Section 85 in Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961
85. Penalty for failure to furnish return.
(1)If any person who is under an obligation to furnish a return under this Act, refuses or wilfully fails to furnish the return within the time specified in the notice under sub-section (1) of section 9 or under sub-section (2) of section 61 or within the further time, if any, allowed by the authorised officer under those sub-sections, he shall be punishable with fine which may extend to [two thousand rupees] [Substituted for the words 'two hundred rupees ' by section 2(a) of the Tamil Nadu Land Reforms (Fixation of Ceiling on Land Second Amendment, Act, 1987 (Tamil Nadu Act 4 of 1988).].(2)If any person who, after having been convicted under sub-section (1), continues to refuse or to wilfully fail to furnish the return, he shall be punishable with fine which may extend to fifty rupees for each day after the previous date of conviction during which he continues so to offend.
