Section 152(2) in The Delhi Municipal Corporation Act, 1957
(2)Where any person liable for the payment of property tax under this Act has failed to pay(a)such tax by the date as specified in sub-section (3) of section 123B; or(b)the arrear of tax, interest and penalty, if any, and any other sum in the nature of tax up to the 31st March of the preceding financial year;he shall be liable to pay simple interest at the rate of one per cent. for every month or part of the month comprising the period from the expiry of the due date, till the amount is actually paid.>[152A.] [Substituted by Delhi Act 6 of 2003, section 24, for section 152, (w.e.f. 1-8-2003)] Punishment for wilful default in payment of property tax, furnishing wrong information in return of assessment, etc.- Whoever wilfully makes default, in the payment of, or wilfully attempts in any manner whatsoever to evade, any tax, including amount of interest due and penalty levied under this Act, or furnishes any wrong information in the return of assessment, or wilfully fails to furnish in due time the return of property tax, or does not furnish information as asked for under any provision of this Act, he shall, without prejudice to any other penal provision under this' Act to which he may be subject, be punishable,(a)in the case where the amount of tax sought to be evaded exceeds ten lakh rupees with rigorous imprisonment for a term which shall not be less than three months but which may extend up to seven years, and with fine of not less than fifty per cent. of the amount of tax evaded; and(b)in any other case, with rigorous imprisonment for a term which shall not be less than one month but which may extend up to three years, and with fine of not less than fifty per cent. of the amount of tax evaded:Provided that the penalties so imposed shall be in addition to, and not in derogation of, any liability in respect of the payment of tax which the defaulter may have incurred.
