Section 612(b) in Kolkata Municipal Corporation Act, 1980
(b)erects, exhibits, fixes or retains any advertisement referred to in Chapter XIV, without paying any tax under that Chapter, he shall be punished with fine which(i)may extend to an amount equal to [five times] [Substituted by section 21(a) of the Calcutta Municipal Corporation (Amendment) Act, 1988 (West Bengal Act No. 21 of 1988) w.e.f. 20.2.1989, for three times.] the amount payable as such tax. and(ii)shall not ordinarily be less than an amount equal to [two times] [Substituted by Section 21 ibid, w.e.f. 20.2.1989, for one and a half times] such tax.
