Amendment status not verified — confirm the current text below against the official source.
On further verification, if it is found that the information provided by the owner in the return under section 7 or amended return under section 8 filed before the assessing authority for assessment is false, fifty per cent of the building tax shall be levied as fine.] Substituted by Act 11 of 2024 published in K.G.Ext. No.1828 dt. 07/06/2024. Prior to the Substitution it read as "False statements in declaration.--If any person makes a statement in a verification mentioned in Section 7 or sub-section (2) of Section 11 which is false and which he either knows or believes to be false or does not believe to be true, he shall be deemed to have committed the offence described in Section 177 of the Indian Penal Code (Central Act 45 of 1860)."