Section 37A:
Contravention of section 23(1).
1[37A. Contravention of section 23 (1). --Any registered owner who fails to furnish the return
required by sub-section (1) of section 23 as required by that sub-section shall be punishable with fine
which may extend to one thousand rupees.]
Notes:
1 Ins. by Act 7 of 1943, s. 13.