Section 188 in Gauhati Municipal Corporation Act, 1971
188. Penalty in the case of default of payment of tax.
(1)It the person liable for the payment of any tax does not, within thirty days of the service of the notice of demand under section 187 pay the sum due and if no appeal is preferred against such tax, he shall be deemed to be in default.(2)When the person liable for the payment of any tax is deemed to be in default under sub-section (1) such sum not exceeding twenty per cent of the amount of the tax as may be determined by the Commissioner may be recovered from him by way of penalty, in addition to the amount of the tax and the notice fee payable under sub-section (2) of section 187.(3)The amount due as penalty under sub-section (2) shall be recoverable as an arrear of tax under this Act.
