Section 37. Penalty for making false return

37. Penalty for making false return .—Any person who being required by or under this Act to furnish any return fails to furnish such return or furnishes a return containing any particular which is false and which he knows to be false or does not believe to be true shall be punishable with fine which may extend to one thousand rupees. 38. [ Penalty for obstructing an officer or member of the board in the discharge of his duties and for failure to produce books and records. ] Omitted by the Jan Vishwas (Amendment of Provisions) Act , 2023 (18 of 2023) s . 2 and Sch. ( w.e.f . 9-8-2024). 39. [ Penalty for illicit cultivation .] Omitted by s . 2, ibid ., and Sch . ( w.e.f. 9-8-2024). 40. [ Removal of tea planted without permission .] Omitted by ibid., s . 2 and Sch . ( w.e.f . 9-8-2024).