Section 217(2) in Kolkata Municipal Corporation Act, 1980
(2)For every notice of demand which the Municipal Commissioner causes to be served on any person under this section, a fee of such amount, not exceeding twenty-five rupees, as the Corporation may determine by regulations shall be payable by the said person and shall be included in the cost of recovery.[[(3) On the amount of the bill or portion thereof remaining unpaid after thirty days of presentation of the bill under section 216 or after expiry of the date of payment as shown in the comprehensive bill presented under sub-section (2) of section 196, simple interest at the rate of three per cent above the prime lending rate of the State Bank of India as prevalent on the 1st day of January of the particular calendar year where annual valuation is less than rupees one lakh, and at the rate of six per cent above such prime lending rate where annual valuation is rupees one lakh and above, shall be payable from time to time for the period commencing on the 1st day of quarter following that in which the bill is presented and ending with the month in which the payment is made.] [Sub-sections (3), (4) & (5) inserted by section 22(2) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.][Explanations. - In calculating the interest payable under this subsection, a fraction of a rupee in the amount of the bill on which the interest is to be calculated shall be rounded off to the nearest rupee, fifty paise being treated as rupee one.] [Inserted by West Bengal Act No. 18 of 2016, dated 20.1.2017.]
