# Tlr&lr Act. 1960, Section 166

- Act: Tlr&lr Act. 1960 (Act 43 of 1960)
- Source URL: https://indiacode.ecourtsindia.com/tlr-lr-act-1960/section/166/

## Text

(1) Where a person required by section 165 to furnish a return- (a) fails without reasonable cause to do so within the time specified in that section; or (b) furnishes a return he knows or has reason to believe to be false; he shall be liable to pay a penalty which may extend, of the former case, to one hundred rupees, and in the latter case, to five hundred rupees. (2) Where the competent authority has reason to believe that a person required by Section 165 to furnish a return has, without reasonable cause, failed so to do or has submitted a return which he knows or has reason to believe to be false, the competent authority shall issue a notice calling upon such person to show cause within fifteen days of the service thereof why the penalty provided by sub-section (1) should not be imposed upon him. After the competent authority on considering the reply or other cause shown is satisfied that the person has without reasonable cause failed to submit the return within time or has submitted a return which he knows had reason to believe to be false, he may impose the penalty provided in the last preceding sub-section and require him to submit a true and correct return, complete in all particulars within a period of one month from the date of the order] 1. Amended by the Second Amendment Act, 1974. (3) If the person fails to comply with the order to submit return within the time so granted by the competent authority, then the competent authority may collect the necessary information through such agency as may be prescribed and the Collector shall take possession of the land in excess of his ceiling limit without offering him any further opportunity to exercise option in regard to the land to be retained by him.] Procedure for determination of excess land

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