Section 40A in The Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961
40A. [ Penalty for failure to furnish returns etc. [Section 40A was inserted by Maharashtra 2 of 1976, Section 13.]
(1)If any person or any member of a family unit who is liable to furnish a return as required by section 12, fails to furnish the return within the time provided by or under this Act or furnishes a return which he knows or has reason to believe to the false, he shall in addition to the penalty prescribed in section 13, on conviction, be punished with imprisonment for a term which may extend to two years or with fine which may extend to two thousand rupees or with both.(2)No Court shall take cognisance of an offence punishable under this Act except with the previous sanction of the Collector, which sanction shall be accorded subject to such rules as may be prescribed.]
