Section 81:
Penalty for default in furnishing return and for obstruction of assessor.
(1) Whoever
refuses or fails to furnish any such return for the period of fifteen days from the day on which he has been
required to do so, or knowingly furnishes a false or incorrect return or description shall be punishable
with fine not exceeding five hundred rupees and with further fine not exceeding fifty rupees for each day
during which he omits to furnish a true and correct return.
(2) Whoever obstructs, hinders or prevents the assessor appointed by the municipality from entering
or inspection or measuring any such holding shall be punishable with fine not exceeding two thousand
rupees.