141B. Submission of the details of houses or lands for assessment of tax.
(1)For the purposes of annual rental value, the owner or the occupier of every house or land shall submit a return thereof upto a date as may be prescribed.(2)Any person failing to submit the return referred to in sub-section (1) without proper reasons shall be liable to pay penalty as may be prescribed.(3)The penalty referred to in sub-section (2) may be compounded by the Executive Officer.
