- Any person neglecting to make the report required by Section 22 within three months from the date of obtaining of delivery of possession, as the case may be, under a lease or other transfer, or from the date of succession, shall be liable to a fine not exceeding five times the amount of the fee which would otherwise have been payable under Section 24, or, when no fee is payable, not exceeding such amount as the Chief Commissioner may prescribe.
