Section 182A(8) in The Calcutta 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 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.
