Amendment status not verified — confirm the current text below against the official source.
(1) Whete a person fails to pay the property tax within the time specified, thecommissioner shall impose upon him, by way of fine a sum as fixed by the Council in this behalf in accordance with such rates as may be prescribed 1 (2) On verification of the return filed by the owner or occupier of the - or land after-the issue of the property tax book, the Coinmissioner may, if he is satisfied that the owner or 0cc;upier wi]f&lly filed false return, the Commissioner may cause reassessment of such property and direct the owser or occupier to Pay, in addition to the tax assesse6 by way of fine, a sum which shall be one hundred per cent of th:: differencc in thc tax due: Provided that no fine under this sub-section shall be imposed unless the owner or occupier affected has had a reasonable opportunity of showlng cause against such imposition. 7;lxation Appeals