Amendment status not verified — confirm the current text below against the official source.
Recovery of any tax or penalty assessed under the !r~ar;rund Act or refund of any amount of tax .found after aucasment · to have been paid in excrss, shall be made fn. the manner · prtscribed. Penaltyfor 1!. (1) H any owner defaults in payment of any tax 0:;;:Y1z:.11t asseued •ndcr section 9 he sba11 . ho liable to pay by way esaed. of pen!llty in additioQ to the tax a&1e11cd an amount not excctding tile amount of tax aaseucd and recraining uni: aid. (2) The penalty under sub-s~ctio.a (1) may be levied by such authority aad In 1uch manner as may be prescribed. ' . ~ · E1planation:-:-An owner shall le deemtd to be in default for the purpores Qf this section .if tc fails to pay. the tax asseised Of &DJ part thtreof by tbe prescribed date. . :-· . r Oflene•s J3. If ·any owner faJls without . reasonable cause to · get bim1elf regl1tcred under . section 7 or In any way evades or atteqipta. t~ evade payJlleDt of ta:i .. payabJo- by .him under thia Act, be shall, on conviction before &· Maaistrate and in addition to any tax or penalty _. er boJb that may be due from him, be punishable with simple imprisonment .for a term wbicb may estend to ono year. or with One of on..: thousand rupees or with a furtber Inc which may extend to cne hundred rupees for every day durina whicb aucb offence continoca after first coavlction : PrQ.vidcd thlt _no Court shall ' take · . cogniza~~e of an eff'ence puniaha'-le under thia section c1cept with the prc-.iou1 1anctfon of the prescribed authority .and n• Court inferJor to tba~ of a Magistrate of the first cla11 1hall try such offcnce. CompOatt!on