- Where the Collector or Competent Authority is satisfied that any land other than land for house site has remained not used or being kept uncultivated or undeveloped, penalty will be imposed at the rate as prescribed in the rules under this Act. A continued default or refusal to remit the prescribed tax shall be followed by a process for cancellation of land allotment as provided in clause (g) of subsection (1) of section 33 shall be initiated by Competent Authority after observing proper procedure.
