Section 94 in The Punjab Municipal Corporation Act, 1976
94. Furnishing of returns and penalty for failure to do so.
- Every owner the rateable value of whose lands and buildings exceeds thirty thousand rupees shall furnish a return of the rateable value of his lands and buildings in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and if he fails to do so or gives any information in the return which is false, and which he either knows or believes it to be false or does not believe to be true, shall be punishable with fine which may extend to five thousand rupees or with imprisonment for a term which may extend to three months or with both.
