§ Notwithstanding the payment by the owner, in terms of this Act, of assessments in respect of the occupancy of a dwelling-house, if any dwelling-house in respect of which such payment has been made shall not be let for the whole period for which assessments have been paid, the owner shall, upon lodging, on or before dates to be fixed by the respective assessing authorities, with the clerk to any such authority, or with such other officer as the assessing authority may appoint for the purpose, a claim therefor, which shall set forth the period or periods during which the dwelling house was not let, and a declaration to the effect that no rent or other consideration was or is to be paid or given for such period or periods, be entitled to repayment from such authority of the proportionate amount of such assessments for the said period or periods, and if in such claim or in connection therewith the owner presenting the claim makes or causes to be made any false statement knowing the same to be false he shall be liable to a penalty not exceeding fifty pounds.
§ Amendment made: To leave out from the word "periods" ["assessment for the said period or periods "] to the end of the Clause, and to insert the words, "Provided that in the case of any small dwelling-house appearing in the valuation roll as unlet it shall be the duty of the owner, on receipt of a requisition from an assessing authority, forthwith to furnish the said authority with a return containing parti- 1734 culars of any period or periods during which such dwelling-house has been let, and the owner shall be liable to pay the proportionate amount of assessments for the said period or periods as if the said dwelling-house had not appeared in the valuation roll as unlet.
§ Any owner knowingly making or causing to be made any false statement in or in connection with any claim or return under this Section, or failing to make any such return, shall be liable to a penalty not exceeding fifty pounds."—[Mr. Ure.]