Section 4(2) in The Bombay City (Inami and Special Tenures) Abolition Rules, 1972
(2)If the Collector, on considering the reply or other cause shown, is satisfied that the holder had reasonable cause for not submitting the return within such time, he may direct the holder to submit the return within a further period specified in such direction, and on failure to submit the return as so directed, impose the penalty, provided in Section 6.
