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Section 32

The West Bengal Urban Land Taxation Act, 1976State Act of West Bengal · Act 8 of 1976

(1) Any person who,—

(a) converts any agricultural land to any non-agricultural use without obtaining prior permission in writing of the Commissioner;

(b) fails to submit annual return under Chapter V;

(c) knowingly furnishes incorrect information or documents; or

(d) obstructs the Commissioner, or any person or authority appointed under this Act, in the exercise of his powers, shall be punishable with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both, and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period of the continuance of the offence.

(2) All offences punishable under this Act or the rules made thereunder shall be cognizable and bailable.

(3) No court shall take cognizance of any.offence under this Act or the rules made thereunder except on complaint made with the previous sanction of the Commissioner.

30 The West Bengal Urban Land Taxation Act, 1976.

VIII of 1976.]

(Chapter VIII.—Miscellaneous.—Sections 33-37.)

Where this provision sits

ActThe West Bengal Urban Land Taxation Act, 1976
Section32
JurisdictionState of West Bengal
StatusIn force as published by the source

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