Section 612 in The Calcutta Municipal Corporation Act, 1980
612. Fine for not paying tax under Chapter XII [* * * *] [Omitted by W.B. Act 9 of 1992.] or Chapter XIV. -
If any person -[* * * * * * *] [Omitted by W.B. Act 9 of 1992.](b)erects, exhibits fixes or retains any advertisement referred to in Chapter XIV,without paying any tax under that Chapter, he shall be punished with fine which-(i)may extend to an amount equal to [five times] [Words substituted by W.B. Act 21 of 1988.] the amount payable as such tax, and(ii)shall not ordinarily be less than an amount equal to [two times] [Words substituted by W.B. Act 21 of 1988.] such tax.
