5. Liability of person un-authorisedly occupying land to penalty.
- Subject to the provisions of section 7 any person liable to pay assessment under section 3 shall at the discretion of the Collector or subject to his control of a Deputy Collector or Sub-Deputy Collector be liable to pay in addition to the assessment, by way of penalty-(a)if the land was at any time assessed to rent, a sum not exceeding five rupees or, when ten times the assessment payable for one year under section 3 exceeds five rupees, a sum not exceeding ten times such assessment, provided that no penalty shall ordinarily be imposed in respect of the unauthorised occupation of such land for any period not exceeding one year,(b)if the land was not at any time assessed to rent a sum not exceeding ten rupees or when twenty times the assessment payable for one year under section 3 exceeds ten rupees, a sum not exceeding twenty times such assessment.
