Penalty

Whoever makes default payment of tax under this Act without the sanction of section 5 shall be liable in addition to the tax a penalty of the following rates: (a) The assessment of annual tax payable for each holding shall be prepared and published by such authority and in such manner as may be prescribed: (b) Any person aggrieved in any assessment under this Act may apply for revision in such manner as may be prescribed against which mentioned that no such application shall be entertained by the prescribed authority unless that the tax due for the holding has been paid.