Failure to submit return to entail forfeiture of claim

Failure to submit return to entail forfeiture of claim - If any person required to submit a return under section 40-A or section 40-B fails to do so or submits a return which he knows or has reason to believe to be false in respect of all or any of the material particulars, the Revenue Officer may obtain the necessary information through such agency as he may consider proper and shall thereafter proceed to prepare and publish statement contemplated under section 43 : Provided that the amount payable for the lands declared to be his surplus lands in accordance with the provisions of section 44 shall be fifty percentum of the amount which he would have been entitled to had he submitted a correct return under section 40-A or section 40-B.