Failure to furnish return

Failure to furnish return.―

1. (1) If any person fails without reasonable cause or excuse to furnish in due time any return specified in sub-section
2. (1) or sub-section
3. (3) of section 7, the assessing authority, the appellate authority or the revisional authority may impose a penalty which may extend to five rupees for every day during which the default continues.
4. (2) The penalty imposed under sub-section
5. (1) may be recovered in the same manner as arrears of building tax.