[43A. Particulars to be furnished where land is held in jurisdiction of more than one village accountant.- (1) Every person holding land, whether as owner or tenant or partly as owner and partly as tenant, on the 26th day of September 1970, or on any date thereafter, in the jurisdiction of more than one village accountant, shall from time to time within the prescribed period, furnish in the prescribed manner, true and correct particulars of all the land so held by him to each of the Tahsildars within whose jurisdiction any such land is situate. The person shall also furnish such particulars of land held by him, if any, in any other part of India to any Tahsildar.
(2) Where, a Tahsildar has reason to believe that a person has, without reasonable cause, failed to furnish particulars of land held by him within the prescribed period, or has furnished particulars which he knows or has reason to believe to be false, the Tahsildar shall issue a notice calling upon such person to show cause within fifteen days of the service thereof, why the penalty provided by sub-section (3) should not be imposed upon him. If the Tahsildar, on considering the reply or other cause shown, is satisfied that the person has, without reasonable cause, failed to furnish the particulars within time, or has furnished particulars which he knew or had reason to believe to be false, he may impose penalty provided in sub-section (3) and require him to submit true and correct particulars within a period of one month from the date of the order.
(3) Where a person fails to furnish the particulars within the period prescribed under sub-section (1) or the period referred to in sub-section (2) or furnishes particulars which he knows or has reason to believe to be false, he shall be liable to pay penalty of twenty-five rupees.]