Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in this Act, if penalty imposed by the adjudicating officer under section 24A or order of the appellate authority under section 24B, as the case may be, is not deposited, the amount shall be recovered as an arrear of land revenue.] Substituted by Act No. 18 of 2023 of Jan Vishwas (Amendment of Provisions) Act, 2023 dt. 11/08/2023. Prior to the Substitution it read as " 24A. Penalty for false statements.-- If any person,-- (a) when required by this Act or by any order under this Act to make any statement or furnish any information, makes any statement or furnishes any information which is false in any material particular and which he knows or has reasonable cause to believe to be false or does not believe to be true; or (b) makes any such statements as aforesaid in any book, account, record, declaration return or other document which he is required by any order made under this Act to maintain or furnish; he shall be punishable with imprisonment which may extend to three months or with fine which may extend to two thousand rupees, or with both."