23. Offences and penalties.-

(1) Whoever being bound to submit a return under section 4 fails without reasonable cause to do so, within the prescribed time, or submits a return which he knows or has reason to believe to be false, 1[shall be punishable with imprisonment for a term which may extend to six months and with fine which may extend to one thousand rupees].

(2) Whoever contravenes any lawful order made under this Act or otherwise obstructs any person from lawfully taking possession of any land shall be punishable with fine which may extend to one thousand rupees.