Amendment status not verified — confirm the current text below against the official source.
If the assessing authority at any time desires any ;fi‘g“‘gc'u:gm "% person, who is the owner, lessee or occupier of any build- any time, ing or land wholly or partly within the rating area, to make a return with respect to any of the matters regard- ing which a return may be prescribed, it may serve a notice on that person requiring the return and that person shall within thirty days from the service of the notice send the required return to the assessing authority: Provided that the assessing authority may, in its dis- cretion, extend the period fo : : return. F for the delivery of any such Penalt; i . ke reaute 20, If any person on whom notice has been served under any of the provisions of sections 18 and 19, fails without reasonable excuse to comply with the notice, he shall, on conviction, be liable in respect of each offence to *Substituted for the old Sub of 1943, section 5. "Section by Fast Punjab Act KXXII 1940 : Pb. Act XVII. ] URBAN IMMOVABLE PROPERTY TA;:BLE f a fine not exceeding five hundred rupee: penalty not exceeding twenty rupeespfo: Zzghtgaa fé' Ll which the default continues after conviction. ¥ Curing luation ,fi‘i.ncgf 21.* Any failure on the part of the assessing autho- perendere in ity to complete any proceedings wi b and omis- rafion of a valuatic}),x}) list withign thet:htirxfg ::tq;?él&evfre&?' Act or the rules made thereunder or the omission fr):)m :. valuation list of any matters required by the said Act or filsliesi 1:3;1:;3 included therein , shall not of itself render the yssessing authori-