Penalty for concealment, etc., of particulars of vacant land

(1) If the competent authority, in the course of any proceedings under this Act, is satisfied that any person has concealed the particulars of any vacant land or of any other land on which there is a building, whether or not with a dwelling unit therein, held by him or furnished inaccurate particulars of such land or of the user thereof, it may, after giving such person an opportunity of being heard in the matter, by order in writing, direct that, without prejudice to any other penalty to which he may be liable under this Act, such person shall pay, by way of penalty, a sum which shall not be less than, but which shall not exceed twice, the amount representing the value of the vacant land or of such other land or both, as the case may be, in respect of which the particulars have been concealed or in respect of which inaccurate particulars as aforesaid have been furnished. (2) Any amount payable under this section, if not paid, may be recovered as if it were an arrear of land revenue. (1) If any person who is under an obligation to furnish any particulars under this Act conceals any particulars or furnishes any inaccurate particulars, then, without prejudice to any other action that may be taken against him under this Act, such person shall pay, by way of penalty, a sum which shall not be less than, but which shall not exceed twice, the amount representing the value of the vacant land or of such other land or both, as the case may be, in respect of which the particulars have been concealed or in respect of which inaccurate particulars as aforesaid have been furnished. (2) Any amount payable under this section, if not paid, may be recovered as if it were an arrear of land revenue.