Amendment status not verified — confirm the current text below against the official source.
1 [141-B. (1) For the purposes of annual rental value, the owner or the occupier of every house or land shall submit a return thereof upto a date as may be prescribed. (2) Any person failing to submit the return referred to in sub-section (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 Executive Officer. ]