Section 137I in New Town, Kolkata Development Authority Act, 2007
137I. Fine for not paying tax under section 137 C.
If any person erects, exhibits, fixes or retains any advertisement referred to in this Chapter without paying the tax under section 137C, he shall be punished with fine which-(i)may extend to an amount equal to three times the amount payable as such tax; and(ii)shall not ordinary be less than an amount equal to one and a half times such tax.]C. Evidence
