In section 112A of the principal Act,-
(1) in sub-section (4), after the words figure and brackets "under sub-section (1)" the words figure and brackets "or fails to pay in advance full amount of property tax payable by him as required under sub-section (2)" shall be inserted.
(2) in sub-section (5),-
(i) for clause (a), the following shall be substituted, namely:- "(a) at the rate of two per cent per month of the amount of property tax assessed and due in case of failure to pay the property tax due and to submit a return"
(ii) after clause (b), the following shall be inserted, namely:- "(c) one hundred rupees in case of failure to submit a return after payment of property tax in full" 608
(3) in sub-section (8), for the words "building or land" the words "building or vacant land" shall be substituted.