1[(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. ]
Footnotes in the official text
- 1.Subs. by sec. 11 of U. P. Act no. 08 of 2011.