Section 23(1) in The Delhi Land Holdings (Ceiling) Act, 1960
(1)Whoever being bound to submit a return under section 4 fails without reasonable cause to do so, within the prescribed time, or submits a return which he knows or has reason to believe to be false, 1[shall be punishable with imprisonment for a term which may extend to six months and with fine which may extend to one thousand rupees].
