Section 12(1) in The M.P. Municipality (Determination of Annual Letting Value of Building/Lands) Rules, 1997
(1)If any owner of building does not deposit the amount of tax in the Municipality alongwith the return, within the date fixed under clause (d) of Rule 6, then the Municipal Officer shall determine the annual letting value of concerned building or land, under the provisions of the Act and shall calculate the properly tax payable alongwith water tax and consolidated amount of general sanitary cess, general lighting tax and general fire tax and surcharge.
