Amendment status not verified — confirm the current text below against the official source.
(1) If any person fails without reasonable cause or excuse to furnish in due time any return specified in sub-section (1) or sub-section (3) of Section 7, the assessing authority, the appellate authority or the revisional authority may impose a penalty which may extend to five rupees for every day during which the default continues. (2) The penalty imposed under sub-section (1) may be recovered in the same manner as arrears of building tax.