Section 138(2) in The Chhattisgarh Municipal Corporation Act, 1956
(2)On the basis of the resolution adopted by the Corporation under sub-section (1), every owner of land or building shall assess the annual letting value of his land or building and deposit the amount of property lax alongwith a return in this behalf, in the prescribed form, on or before the date fixed by the Corporation, failing which a surcharge at the rate, as may be determined by the Corporation, shall he charged.[(2-a) If the self-assessment statement is not submitted by a person liable to submit it before 31st March, a penalty of one thousand rupees shall be imposed for the lapse.] [Inserted by C.G. Act No. 18 of 2012, dated 1.8.2012.]
