Section 101(1) in The Howrah Municipal Corporation Act, 1980
(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.
