24A. [ Penalty for default in payment of the Urban Immovable Property Tax. [Sections 24A and 24B were inserted by Bombay 17 of 1939, section 3. These sections shall be deemed to have come into force on 31st March, 1939.]
(1)If any person, on being served either before or after the coming into force of the Bombay Finance (Second Amendment) Act, 1939 (Bombay XVII of 1939), with a notice of demand in the [* * *] collection of the Urban Immovable Property tax in the manner provided in subsection (2) of section 24, fails to pay within the period mentioned in the notice, any amount due from him on account of the said tax, the municipality or the Collector of Ahmedabad [or Poona, as the case may be] [The words 'or Poona, as the case may be' inserted by A.O., 1960.], may, subject to the general or special orders of the [State] [The word 'State' was substituted for the word 'Provincial' by the Adaptation of Laws and Order, 1950.] Government, recover from him as a penalty a sum not exceeding one-fourth of the amount of the tax so unpaid, in addition to the amount of such tax payable by him:Provided that the municipality or the Collector, as the may be, is satisfied that the person liable to pay the Urban Immovable Property tax has wilfully failed to pay the amount of such tax.(2)Notwithstanding anything contained in sub-section (1), if the notice of demand in the [* * *] [These words 'levy and' were deleted by Bombay 1 of 1940, section 5, read with Bombay 23 of 1948, section 2.] collection of the Urban Immovable Property tax has been served on any person before the coming into force of the Bombay Finance (Second Amendment) Act, 1939 (Bombay XVII of 1939), no sum shall be recovered as a penalty under sub-section (1) unless the person on whom such notice has been served wilfully fails to pay the amount of the tax due within a period of 15 days from the date of the coming into force of the said Act or within the period mentioned in the notice, whichever period expires later(3)Sums recoverable under this section shall be recovered in the manner provided in section 24 for the recovery of the Urban Immovable Property tax.]
