(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.
