law: 23. Returns to be made by registered owners.-
  (1) A registered owner shall furnish to the Board at the prescribed times and in the prescribed manner such returns as may be prescri bed.
  (2) If any registered owner fails to furnish the returns required under sub-section (1) in res- pect of any estate, the Board may 1[without prejudice to any penalty to which the said owner is liable under section 37A] refuse to allot 2[a free sale quota] to that estate, or, where 2[a free sale sale quota] has already been allotted, may cancel it.
  (3) The Board may authorise an officer to visit any estate at any time to verify the accuracy of any return made under this section or to ascertain the productive capacity of the estate.