Section 37A(1) in The M.P. Ceiling On Agricultural Holdings Act, 1960
(1)If any person who is under an obligation to furnish a return under this Act refuses or wilfully fails to furnish a return within the time specified for the purpose, or wilfully furnishes an incomplete or incorrect return, he shall be punishable with imprisonment tor a term which may extend to two years or with fine which may extend to five thousand rupees or with both.
