Section 101 in The Howrah Municipal Corporation Act, 1980
101. Penalty in case of default in payment of [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] or surcharge.
(1)When a person liable for the payment of the [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] on lands and buildings or surcharge on the [property tax] [Words substituted for the words 'consolidated rate' by W.B. 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 for the words 'consolidated rate' by W.B. 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 for the words 'consolidated rate' by W.B. 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.[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.]
