Section 26(2) in The M.P. Nagariya Sthawar Sampatti Kar Niyam, 1964
(2)Where any instalment is not paid by the date fixed therein in the official concerned shall put up the quinquennial register in Form XII maintained in the office of the Assessing Realising/authority along with relevant assessment list before such authority who shall under his dated signature enter in column 10 (a) of the register the amount of penalty payable under sub-section (1) of Section 16.
