Section 182A(8) in Kolkata Municipal Corporation Act, 1980
(8)After the assessment is finally made under this Act, if the payment on self-assessment is found to be less than that of the amount payable by the assessee, in such case the assessee shall pay up the difference within two months from the date of final assessment, failing which recovery shall be made in accordance with the provisions of this Act but, after the final assessment, if it is found that the assessee has paid excess amount, in such case such excess amount shall be adjusted against the actual tax payable by the assessee.][Provided that in any case where the amount of property tax determined in the final assessment is more than the amount of property tax paid under self-assessment. and the difference in the amount of property tax is, in the opinion of the Municipal Commissioner, the result of wilful suppression of facts, the Municipal Commissioner may levy a penalty not exceeding thirty per cent of such difference in the property tax besides the interest thereon :Provided further that the levy of such penalty shall be in addition to any other punishment provided under this Act :Provided also that the certifying licensed Building Architect or licensed Building Surveyor or Valuer in such cases shall also be liable for same amount of penalty as determined under the second proviso, after giving the person an opportunity of being heard.] [Provisos added by section 10(4) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.]
