Section 40A in Tamil Nadu Urban Land Tax Act, 1966
40A. [ Penalty. [This section was inserted by section 11 of the Tamil Nadu Urban land Tax (Amendment) Act, 1971 (Tamil Nadu Act 30 of 1971).]
(1)If no return is furnished by an owner within the period specified in this Act or the rules made thereunder, or if the return furnished by him appears to the Assistant Commissioner or the Tribunal to be incomplete or incorrect, he or it may, by order in writing, direct the owner to pay in addition to the amount of urban land tax payable by him in respect of the urban land concerned, a penalty not exceeding one half of such amount of urban land tax. Such penalty shall be payable for every fasli year commencing from the fasli year in which the return was due or the incomplete or incorrect return was furnished and ending with the fasli year in which the order of penalty is passed :Provided that no order shall be made under this sub-section unless the owner concerned is given a reasonable opportunity of being heard.(2)Any sum imposed by way of penalty under this section shall be recoverable as arrears of land revenue.]
