# 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.]
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1 Ins. by Act 7 of 1943, s. 13.
