Section 101(2) in The Howrah Municipal Corporation Act, 1980
(2)The amount due as penalty under sub-section (1) shall be recoverable as an arrear of tax under this Act.[F. Application fee for enlistment of professions, trades and callings] [Sub-heading substituted for the sub-heading 'F. Tax on professions, trades and callings' by W.B. Act 10 of 1992.]
