Amendment status not verified — confirm the current text below against the official source.
1 [207-B. (1) For the purposes of annual rental value, the owner or the occupier of every house or land shall submit a property return upto a date as may be prescribed. (2) Any person failing to submit the return referred to in subsection (1) without proper reasons shall be liable to pay penalty as may be prescribed. (3) The penalty referred to in sub-section (2) may be compounded by the Municipal Commissioner. ]