section 20
Penalty for failure to furnish return
The Maharashtra Tax on Building (with Larger Residential Premises) (Re-Enacted) Act, 1979Tax197931 sections
Statutory text
- (1) If any person fails, without reasonable cause, to furnish to the assessing authority any return specified in sub-section
- (3) or sub-section
- (4) of section 8, the assessing authority may after giving a show cause notice, impose a penalty which may extend to one hundred rupees.
- (2) The penalty imposed under sub-section
- (1) may be recovered in the same way as the tax and penalty are recovered under sub-section
- (2) of section 12.
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