Section 122(1) in Siliguri Municipal Corporation Act, 1990
(1)When a person liable for the payment of the consolidated rate on lands and buildings or surcharge on the consolidated rate defaults to pay the sum due within the prescribed period, a sum not exceeding twenty-five per cent, of the amount of the consolidated rate or the surcharge, as may be determined by the Corporation by regulations, may be recovered from him by way of penalty, in addition to the amount of the consolidated rate or the surcharge payable by him.
