Section 24(1) in The Rajasthan Imposition of Ceiling on Agricultural Holding Act, 1973
(1)If any person who is under an obligation to furnish a return under this Act refuses or wilfully fails to furnish the return within the time specified in section 10 or in the notice under sub-section (1) of section 11 or within the further time, if any allowed by the authorised officer, he shall be punishable with fine which may extend to five hundred rupees.
