State Act
20
Section 20. Penalty for failure to furnish return.
The Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 1979.
Act no. XXIX of 19791979In forceMaharashtra (State Act)
20. Penalty for failure to furnish return.— (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.