Section 11A: Filing of a return after prescribed time or a supplementary return

(1) If any person who is under an obligation to furnish a return under this Act,- (a) has failed to furnish the return under section 10 or under sub-section (1) of section 11, or (b) has failed to show any land held by him in any return furnished by him under section 10 of sub-section (1) of section 11, he shall furnish to the authorised officer within whose jurisdiction the holding of such person or major part thereof is situate, in the prescribed form, a return, in case falling under clause (a) or a supplementary return, in case falling under clause (b), within one month from the date of the commencement of the Rajasthan Imposition of Ceiling on Agricultural Holdings (Second Amendment) Ordinance, 1975. (2) Notwithstanding anything in section 24, no prosecution under that section shall lie against a person for his failure to furnish the return under section 10 or under sub-section (1) of section 11 or for his failure to give information in the return or otherwise in respect of the land held by him and shown in the supplementary return, if he files a return or a supplementary return, as the case may be. under sub-section (1) and if any such prosecution is pending on the date of the commencement of the Rajasthan Imposition of Ceiling on Agricultural Holdings (Second Amendment) Ordinance, 1975, the authorised officer or any officer empowered by him under section 29 shall, if he is satisfied that such person has furnished a return or a supplementary return under and in accordance with sub-section (1) at any time before the judgment is pronounced, withdraw from the prosecution pending against such person and upon such withdrawal, such person shall be acquitted in respect of such offence.