(1)If any person fails without reasonable cause or excuse to furnish in due time any return specified in sub-section (1) or subsection(3)of section 7, the assessing authority, the appellate authority or the revisional authority may impose a penalty which may extend to five rupees for every day during which the default continues.(2)The penalty imposed under sub-section (1) may be recovered in the same manner as arrears of building tax.
