Section 9: Amendment of section 105

In section 105 of the principal Act,-

(1) in sub-section (4),-

(i) after the words figure and brackets "under subsection (1)" the words figure and brackets or fails to pay in advance full amount of property tax as required under sub-section (2)" shall be inserted;

(ii) for the words "land and building", the words "vacant land and building" shall be substituted.

(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 amount of property tax due and to submit a return,"

(ii) after clause (b), the following shall be inserted, namely:- "(c) of one hundred rupees in case of failure to submit return after payment of property tax in full."

(3) in sub-section (8), after the words "commencement of every year" the words "If default is made in making payment the person liable to pay shall pay a penalty at the rate of two percent per month of the amount of tax remaining unpaid after the expiry of the period" shall be inserted;

(4) in sub-section (9), for the words " building or land" the words "building or vacant land" shall be substituted.