(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 the notice under sub-section (1) of section 8 or under sub-section (2) of section 31 or within the further time, if any, allowed by the authorised officer under those sub-sections, he shall be punishable + [with imprisonment of either description for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both].
(2) If any person who, after having been convicted under sub-section (1), continues to refuse or to wilfully fail to furnish the return, he shall be punishable with fine which may extend to fifty rupees for each day after the previous date of conviction during which he continues so to offend.
+ Amended as per the Puducherry Land Reforms (Amendment) Regulation, 1977 w.e.f 28.2.77.
199 Penalty for failure to furnish information under section 68
53. If any person refuses or wilfully fails to furnish the information under sub-section (1) of section 68 within the time specified in the notice under that sub-section or within the further time if any, allowed by the authorised officer under that sub-section, such person shall be punishable + [with imprisonment of either description for a term which may extend to six months or with fine which may extend to five hundred rupees, or with both].
Penalty for furnishing false return or information
54. If any person who is under an obligation to furnish any return or information under this Act, furnish any return or information which he knows or has reason to believe to be false, he shall be punishable + [with imprisonment of either description for a term which may extend to two years, or with fine which may extend to two thousand rupees, or with both].
Penalty for making false declaration under section 19
55. If any person makes any declaration before the registering authority under sub-section (1) of section 19 which he knows or has reason to believe to be false, he shall be punishable + [with imprisonment of either description for a term which may extend to two years, or with fine which may extend to two thousand rupees, or with both].
Penalty for acquisition by lease or possessory mortgage in excess of ceiling area
56. If any person, on or after the notified date voluntarily acquires by lease or possessory mortgage any land which together with the land, if any, already held by him exceeds in the aggregate the ceiling area, he shall be punishable + [with imprisonment of either description for a term which may extend to two years, or with fine which may extend to two thousand rupees, or with both].
+ Amended as per the Puducherry Land Reforms (Amendment) Regulation, 1977 w.e.f 28.02.77.
200 Penalty for contravention of any lawful order
57. If any person wilfully contravenes any lawful order passed under this Act or obstructs any person from lawfully taking possession of any land under any of the provisions of this Act, he shall be punishable + [with imprisonment of either description for a term which may extend to one year, or with fine which may extend to one thousand rupees, or with both].
Penalty for cutting trees or for removing any machinery, etc.
58. If any person, after the date of vesting in the Government of any land acquired under this Act and before the disposal of such land under this Act, cuts or causes to be cut, trees on the land, or removes or causes to be removed, any building, machinery, plant, apparatus, wells, filter points or power lines constructed, erected or fixed on the land and used for agricultural purposes, or does or causes to be done any act likely to diminish the utility of the land, he shall be punishable with imprisonment for a term which may extend to one year, or with fine not exceeding one thousand rupees, or with both.
Offences by companies