Section 141B: Submission of the details of houses or lands for assessment of tax
Uttar Pradesh Municipalities Act, 1916State Act of Uttar Pradesh · Act 2 of 1916
[141-B. (1) For the purposes of annual rental value, the owner or the occupier of every house or land shall submit a return thereof upto a date as may be prescribed.
(2) Any person failing to submit the return referred to in sub-section (1) without proper reasons shall be liable to pay penalty as may be prescribed.
(3) The penalty referred to in sub-section (2) may be compounded by the Executive Officer. ]