Section 16(2) in The M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964
(2)Where any person fails to,-(a)give the notice required to be sent to the Property Tax Commissioner under Section 13, within the period provided therefor; or(b)produce the record, document, account or particulars required to be produced before the Properly Tax Commissioner under Section 22;the Property Tax Commissioner may in his discretion, impose on him a sum, not exceeding rupees fifty, by way of penalty, which shall be recoverable from such person in addition to the tax due from him, if any.
