Furnishing of return on acquisition by lease of any land in excess of cultivating tenant’s ceiling area

(1) If on or after the notified date, any person acquires by lease any land which together with the land, if any, already held by him, exceeds in the aggregate the cultivating tenant’s ceiling area, he shall, within thirty days of such acquisition, furnish to the authorised officer within whose jurisdiction the land or the major part thereof is situated, a return containing such particulars as may be prescribed. (2) If the person referred to in sub-section (1) fails to furnish the return or furnishes an incorrect or incomplete return, within the period specified in that sub-section, the provisions of sub-section (2) and (3) of section 31 and other provisions of this Chapter shall, as far as may be, apply as if it were a return required to be furnished under sub-section (1) of section 31.