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State of West Bengal - Section

Section 21 in The Bengal Development Act, 1935

21. Collection of improvement levy. -

(1)Subject to the provisions of section 20, the Collector shall, in the prescribed manner, collect from any person whose name appears in a statement republished under subsection (1) of section 15 the amount shown therein as due from him together with any interest payable under sub-section (2).
(2)If any amount of improvement levy due from any person is not paid on or before the prescribed date, interest at such rate, not exceeding six and a quarter per cent, per annum, as the [State Government] [Words 'Provincial Government' substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937 and thereafter the word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] may fix from time to time, shall be payable thereon from the date of the default.