- Any person who is bound to make any return under this Part shall be deemed to be legally bound to give notice and to furnish information to a public servant in respect of the same.If the Collector shall see ground for believing that any return made is false, he may prosecute the maker accordingly.[* * * * *] [The words, 'And, if the person so prosecuted is convicted, the Collector may proceed to make a valuation of the lands mentioned in such return, by such ways and means as to whom seem expedient' repealed by the Bengal Cess (Amendment) Act, 1910 (Bengal Act 4 of 1910).]
