Submission of returns in special cases

B. Submission of returns in special cases - Where any person, -

1. (a) being liable to submit a return under section 40-A, has failed to do so within the period specified therein; or
2. (b) has become liable to submit a return under section 40-A as a consequence of the amendment of this Act by the Orissa Land Reforms (Second Amendment) Act, 1975; or
3. (c) considers it necessary to submit a revised return as a consequence of such amendment, he shall submit the return or revised return as the case may be, accordance with the provisions, of that section within thirty days from the commencement of the said Act: Provided that persons against whom proceedings under section have been initiated by the Revenue Officer on his own motion, shall not be bound to file any return as required by this section. Provided further that a revised return, if filed by a person after confirmation of the draft statement in respect of his lands under sub-section

1. (1) of section 44, shall not be taken into consideration.