Section 85(1) in Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961
(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).].
