Section 125 in The Chandernagore Municipal Corporation Act, 1990
125. Default of payment of [property tax] [Words substituted by West Bengal Act 17 of 1995.].
(1)When a person liable for the payment of the [property tax] [Words substituted by West Bengal Act 17 of 1995.] on lands and buildings or surcharge on the [property tax] [Words substituted by West Bengal Act 17 of 1995.] defaults to pay the sum due within the prescribed period, a sum not exceeding twenty-five per cent of the amount of the [property tax] [Words substituted by West Bengal Act 17 of 1995.] 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 [property tax] [Words substituted by West Bengal Act 17 of 1995.] or the surcharge payable by him.(2)The amount due as penalty under sub-section (1) shall be recoverable as an arrear of tax under this Act.[D. Professions, trades and callings] [Sub-heading substituted by West Bengal Act 17 of 1995.]
