(1) If any person, who is liable to furnish a declaration under this Act wilfully and without reasonable cause or excuse, fails to furnish the declaration within the period prescribed or specified therefor by or under this Act or furnishes any declaration which he knows or has reason to believe to be false, incorrect or incomplete, he shall be punished with imprisonment for a term which may extend to two years or with fine which may extend to two thousand rupees or with both.
(2) If any person wilfully and without reasonable cause or excuse, contravenes any other provisions of this Act or of any rules made or orders issued thereunder, he shall be Penalty.
38 [Act No. 1 of 1973] punished with imprisonment for a term which may extend to two years or with fine which may extend to two thousand rupees or with both.
(3) If any Village Officer, or any officer of the Revenue, Registration or Survey and Settlement Departments of the Government wilfully and without reasonable cause or excuse fails to report to the Revenue Divisional Officer any information which he may receive of any transaction in respect of any land made in contravention of any of the provisions of this Act, he shall be punished with imprisonment for a term which may extend to two years or with fine which may extend to two thousand rupees or with both.
(4) No court shall take cognizance of an offence punishable under this Act except with the previous sanction of the District Collector, which sanction shall be accorded subject to such rules as may be prescribed.