Section 48(1B) in The Punjab Land Revenue Act, 1887
(1B)In the event of a person furnishing to the prescribed authority such particulars under clause (ii) of sub-section (1-A) as are not found to be correct, the prescribed authority, may after giving such reasonable opportunity of being heard direct him to pay by way of penalty in addition to the land-revenue to which he is liable an amount not exceeding twenty times the amount of land-revenuepayable.]
