Penalties

Penalties : Any owner of the land or building, who :-

1. (a) fails to submit or produce annual returns or books or registers or accounts or documents when so required under section 4 or section 10;
2. (b) knowingly or wilfully furnishes incorrect information or documents;
3. (c) obstruct the collector or any person or authority appointed under this Act; in excercise of his powers; or
4. (d) wilfully neglects or refuses or violates such duties and responsibilities or functions as prescribed manner under section 4; shall be punishable with simple imprisonment which may extend to six months or with fine which may extend to ten thousand rupees or with both and when the offence is a continuing one, with a daily fine not exceeding five hundred rupees during the period of the continuance of the offence.

1. (2) All offences punishable under this Act or rules made thereunder shall be cognizable and bailable.
2. (3) No court shall take cognizance of any offence under this Act or the rules made thereunder except on complaint made with the previous sanction of the Collector.