Section 19 of The Assam Municipal (Amendment) Act, 2004 — Amendment of section 78
Bare section text
Official Legislative Text
Amendment of section 78 In the Principal Act, in section 78, for the words "five hundred rupees", the words "five thousand rupees" shall be substituted.
Educational Study Layer
Summary
- Amends Section 78 of the principal Act, which establishes penalties for failing to comply with property return requirements.
- Sets the maximum limit for this flat penalty fine at "not exceeding two hundred rupees".
- Imposes an additional daily fine of "rupees fifty for each day" during which the default continues after the initial deadline.
- Applies the same penalty to any person who knowingly furnishes a false or incorrect return or description of the property holding.
Practical examples
FAQ
1. What is the maximum flat fine for failing to submit a property return under Section 19 of this Act?
Under Section 19 of this Act (amending Section 78), the flat fine for failing to submit a property return or furnishing a false return is a sum not exceeding two hundred rupees.
2. Does a property owner face additional daily penalties for continued delay in filing under Section 19?
Yes, under Section 19 of this Act (amending Section 78), a further daily fine of fifty rupees is imposed for each day the property owner continues to omit filing a true and correct return.
3. What penalty does a person face for knowingly filing a false property return under Section 19?
Under Section 19 of this Act (amending Section 78), knowingly furnishing a false or incorrect return makes a person liable to a fine not exceeding two hundred rupees.
Practice Quiz
Q1.Mr. Baruah fails to file his property return by the municipal deadline and delays filing for exactly ten days after the due date. What is the maximum daily penalty fine he can be charged for this ten-day delay under Section 19 of this Act?
Q2.A property owner submits a holding return on December 1 but knowingly describes a two-story commercial building as a small residential cabin to evade tax. What is the property owner's liability under Section 19 of this Act?
Q3.Under Section 19 of this Act, what is the maximum total flat fine that can be charged for the initial failure to submit a holding return?
Q4.If Mr. Roy files an incorrect property return by mistake and immediately corrects it within the filing window, does the penalty under Section 19 of this Act apply?