Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 122] [Entire Act] State of West Bengal - Subsection Section 122(2) in Siliguri Municipal Corporation Act, 1990 (2)The amount due as penalty under sub-section (1) shall be recoverable as an arrear of tax under this Act.D. Tax on professions, trades and callings