Section 19(1) in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
(1)If any person, on being served with a notice of demand for the collection of tax in pursuance of the provisions of section 12, fails to pay within the period mentioned in the notice, any amount due from him on account of tax, the Municipal Commissioner, on being satisfied that such person has wilfully failed to pay the tax, may, subject to the general or special orders of the State Government, impose and recover from him as penalty a sum not exceeding one-tenth of the amount of the tax so unpaid, in addition to the amount of tax payable by him.
