Section 29(1)(a) in The Maharashtra Agricultural Income Tax Act, 1962
(a)has without reasonable cause or excuse failed to furnish a return of his total agricultural income which he was required to furnish by a notice given under sub-section (1) or sub-section (2) of section 22 or section 41 or has without reasonable cause or excuse failed to furnish it within the time allowed and in the manner required by such notice; or