Section 4 in The Bombay City (Inami and Special Tenures) Abolition Rules, 1972
4. Manner of inquiry on failure to submit return under Section 5.
(1)Where any superior holder required to furnish a return under Section 5 fails to furnish such return within a period of six months from the appointed day, the Collector shall issue a notice, calling upon such holder to show cause within fifteen days from the date of receipt of the notice, why the penalty provided by Section 6, should not be imposed upon him.(2)If the Collector, on considering the reply or other cause shown, is satisfied that the holder had reasonable cause for not submitting the return within such time, he may direct the holder to submit the return within a further period specified in such direction, and on failure to submit the return as so directed, impose the penalty, provided in Section 6.
