Section 11 in The Town Panchayats, Municipalities and Municipal Corporations (Collection of Tax on Professions, Trades, Callings and Employments) Rules, 1999
11. Levy of penalty for belated payment.
(1)When an person fails to pay the half-yearly tax within the period prescribed in rule 9, the Commissioner shall levy a penalty at the rate on one rupee per mensem or part of a month for the tax amount of every Rs 100 or part thereof due to be paid.(2)If a person or employer files an incomplete or incorrect return under rule 5 or 6 and if the same is detected during verification done under rule 8, the Commissioner accordingly revise the tax amount and shall collect from the person or employer concerned a penalty of one hundred per cent of the difference of the tax revised and the tax paid as per the return filed by him:Provided that no such penalty shall be collected from the person or employer concerned unless the Commissioner has given a notice to him and has allowed him of being heard with thirty days from the date of receipt of the notice by him:Provided further that.no penalty under this rule shall be imposed after the period of three years from the date of the order of the assessment made by the Commissioner under this rule.
