Penalty for making false return.—Any person who being required by or under this Act to furnish any return fails to
Amendment of Provisions) Act, 2023 (18 of 2023) s. 2 and Sch. (w.e.f. 9-8-2024). 39. [Penalty for illicit cultivation.] Omitted by s. 2, ibid., and Sch. (w.e.f. 9-8-2024). 40. [Removal of tea planted without permission.] Omitted by ibid., s. 2 and Sch. (w.e.f. 9-8-2024).