Section 87B(1) in Haryana Municipal Corporation Act, 1994
(1)On the basis of assessment made as per section 87A, the owner or occupier shall deposit the amount of property tax in the specified head of the Corporation as per the prescribed procedure on or before the date fixed by the authority and furnish a return in the prescribed form. The variation upto ten per cent on either side in the assessment made under section 87A shall be ignored. In cases where the variation is more than ten per cent, the owner or occupier of land or building, as the case may be, shall be liable to pay penalty equal to the amount of tax evaded subject to a minimum of rupees one hundred.
