Substitution of new section for section 21

Substitution of new section for section 21.—In the principal Act, for section 21, the following section shall be substituted, namely:— “21. Furnishing false statements for assessment.—On further verification, if it is found that the information provided by the owner in the return under section 7 or amended return under section 8 filed before the assessing authority for assessment is false, fifty per cent of the building tax shall be levied as fine.”.