Section 52(1) in Puducherry Land Reforms (Fixation of Ceiling on Land) Act, 1973
(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 8 or under sub-section (2) of section 31 or within the further time, if any, allowed by the authorised officer under those sub-sections, he shall be punishable [with imprisonment of either description for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both] [Amended as per the Puducherry Land Reforms (Amendment) Regulation, 1977 w.e.f 28.2.77.].
