Any person who cultivates or causes to be cultivated any land not registered without obtaining approval pursuant to Sub-section (4) of Section 26 shall be punished with a fine of a sum not exceeding ten-fold of the amount of land revenue in question from the very year of cultivation of the land under the prevailing Nepal Law, and the In-charge of Land Revenue Office shall confiscate that land, and the land so confiscated shall be dealt with as prescribed.