(2)If any registered owner fails to furnish the returns required under sub--section (1) in respect of any estate, the Board may [without prejudice to any penalty to which the said owner is liable under section 37-A], refuse to allot [a free sale quota] [Substituted by Act 23 of 1994, Section 8, for " an internal sale quota" (w.e.f. 14.1.1994).] to that estate, or, where a free sale quota has already been allotted, may cancel it.
