Section 209 in The Calcutta Municipal Corporation Act, 1980
209. Fine for not paying tax under section 204. -
If any person erects, exhibits, fixes or retains any advertisement referred to in this Chapter without paying the tax due under section 204, he shall be punished with fine which-(i)may extend to an amount equal to three times the amount payable as such tax, and(ii)shall not ordinarily be less than an amount equal to one-and-a-half times such tax.[CHAPTER XIVA] [This chapter and sections 209A, 209B inserted by W.B. Act 13 of 1984.]Tax on carts and carriages.
