Section 13(1) in The Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961
(1)[where a person or member of a family unit required] [These words were substituted, for the words 'Where a person required', by Maharashtra 21 of 1975, Section 7(1).] by section 12 to furnish a return,-(a)fails without reasonable cause so to do, within the time specified in that section, or(b)furnishes a return which he knows or has reason to believe, to be false, he shall be liable to pay a penalty which may extend in the former case to one hundred rupees, and in the later case to five hundred rupees.
