Section 32: Offences

32. Offences (1) Any person who— (a) puts agricultural land to non-agricultural use— (i) in breach of section 28 (1); (ii) where the authority granted under section 28 has lapsed; (b) fails to comply with any condition specified in the authority under section 28, shall commit an offence and shall, on conviction, be liable to a fine which shall not be less than 20,000 rupees nor more than 500,000 rupees and to imprisonment for a term not exceeding 5 years. (2) Where a person is convicted under subsection (1), he shall be ordered by the Court to pay, in addition to the fine, an amount which shall not be less than twice nor more than thrice the amount of land conversion tax payable, or deemed to be payable if exemption under section 29 was not granted under that section. (3) Where a person knowingly gives any information under this Act which is incorrect, false or misleading in any material particular, he shall commit an offence and shall, on conviction, be liable to a fine not exceeding 500,000 rupees and to imprisonment for a term not exceeding 5 years. (4) Where a person contravenes any provision of this Act, he shall commit an offence and shall, on conviction, be liable where no specific penalty is provided for, to a fine not exceeding 50,000 rupees. (5) Notwithstanding section 153 of the Criminal Procedure Act, the Court shall not impose on a person convicted under subsection (1) a fine which is less than the minimum fixed by that subsection. (S. 32 came into operation on 17 September 2001.)