(1)Any owner, chief agent manger or occupier who, without sufficient cause being shown to the satisfaction of the Collector, refuses or omits to lodge the required return in the office of the Collector within two months from the date of the service upon him of a notice under section 72,] or within any extended time which may have been allowed by the Collector for lodging such return, shall be liable to a fine which may extend to fifty rupees for every day after expiration of such time or extended time until such return is furnished, or until [the annual despatches or the annual net profits, as the case may be, in respect of the property] [Words substituted by West Bengal Act 23 of 1964.] in respect of which the notice has been served shall have been otherwise ascertained and determined by the Collector as hereinafter provided.
