Section 14T(4) in West Bengal Land Reforms Act, 1955
(4)If a raiyat fails to furnish, without any reasonable excuse, the return referred to in sub-section (1), or sub-section (2), within the prescribed time or wilfully makes any omission or incorrect statement in such return, he shall be punishable with imprisonment which may extend to two years or with fine which may extend to five thousand rupees or both.
