Section 82 in The Chhattisgarh Panchayat Raj Adhiniyam, 1993
82. Penalty for evasion.
- When a person is in default in making a payment of any tax, fee, rate or any other amount due, shall in addition to the amount of arrears, be liable, by way of penalty, to pay a sum of five hundred rupees or ten limes the amount of such tax, fee, rate or any other amount due, whichever is higher.
