75B. [ Deposit of property tax. [Inserted by Haryana Act No. 22 of 2012, 1.10.2012.]
(1)On the basis of assessment made as per section 75A, the owner shall deposit the amount of property tax in the specified head of the municipality 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 75A shall he ignored. In cases where the variation is more than ten per cent, the owner 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.(2)Where any property tax has not been paid by the owner within the prescribed time, the authority shall serve notice on the person chargeable with the property tax, which has not been paid, requiring him to show cause why he should not pay the amount specified in the notice and the authority shall pass an appropriate order in this regard after giving an opportunity of hearing.Explanation. - For the purposes of this section, the authority means the Executive Officer in case of Municipal Council and Secretary in case of Municipal Committee or any other officer authorized by the Deputy Commissioner.]
