- Where a land-holder-(a)fails to obtain registration within the time prescribed under section 6;(b)omits or fails to file prescribed returns within the time prescribed under section 7;(c)furnished deliberately incorrect returns or conceals material particulars therein; or(d)acts in contravention of any provision of this Act or the rules made thereunder. -he shall be, after being afforded by the Assessing Authority a reasonable opportunity of being heard, liable to pay, in addition to tax, such penalty as may be imposed by such Authority;Provided that the amount of penalty shall, in the cases falling under clause (a) or (b) or (d), not exceed one thousand rupees and in the cases falling under clause (c) shall not exceed double the amount of tax which would have been avoided if the return filed by the land holder had been accepted as correct.
