Amendment of section 119

Amendment of section 119.—In section 119 of the principal Act, for sub-section (1), the following sub-section shall be substituted, namely:—

1. (1) Every person who is in default in the payment of any tax or other amount due to a Gram Panchayat or a Mandal Praja Parishad or a Zilla Praja Parishad shall be liable to pay such penalty, as may be prescribed, in addition to the amount due.