Amendment status not verified — confirm the current text below against the official source.
The Commissioner, the Assistant Power to Commissioner, the Urban Land Tax Officer, or any enter upon other officer empowered under this Act or any land person acting under the orders of any such officer, may enter upon any urban land with such other officers and persons as he considers necessary and make a survey and take measurements thereof or do any other act which he considers necessary for carrying out the purposes of this Act. '[40-A. (1) If no return is furnished by an owner Penalty within the period specified in this Act or the rules made thereunder, or if the return furnished by him appears to the Assistant Commissioner or the Tribunal to be incomplete or incorrect, he or it may, by order in writing, direct the owner to pay in addition to the amount of urban land tax payable by him in respect of the urban land concerned, a penalty not exceeding one half of such amount of urban land tax. Such penalty shall be payable for every fasli year commencing from the fasli year in which the return was due or the incomplete or incorrect return was furnished and ending with the fasli year in which the order of penalty is passed : Provided that no order shall be made under this sub-section unless the owner concerned is given a reasonable opportunity of being heard. (2) Any sum imposed by way of penalty under this section shall be recoverable as arrears of land revenue. ]