Obligation of certain officers and authorities

Tax202030 sections4 chapters

Chapter IV LAND TAX

Statutory text

(1) Every officer or authority under the State Government, who is entrusted with the function of allotment, or maintenance of record of, land shall furnish such information about taxable lands allotted or being managed by him to the assessing authority having jurisdiction, in such manner, at such times and in such form as may be prescribed and shall furnish every year by the 15th day of April a consolidated return of such information.
(2) If any officer, or the officer authorised by an authority, responsible for furnishing information under sub-section (1) shall, if he fails to furnish the information as required by or under that sub-section, be personally liable to pay a penalty which may extend to rupees two lakhs but shall not be less than rupees twenty five thousand: Provided that no order imposing penalty shall be passed under this section unless the officer concerned has been afforded an opportunity of hearing.
(3) The Inspector General, Registration and Stamps, Rajasthan shall be empowered to impose penalty under this section and an appeal shall lie to the Secretary, Finance (Revenue), Government of Rajasthan against such order.

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