Contravention of Section 23(1)
1[37A. Contravention of section 23(1).--
Any registered owner who fails to furnish the return required by sub-section (1) of section 23 as required by that sub-section shall be punishable with fine which may extend to one thousand rupees.]
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1. Inserted by Coffee Expansion (Amendment) Act (7 of 1943), S. 13 (26-3-1943).