Section 160(2) in West Bengal Municipal Corporation Act, 2006
(2)When a person liable for payment of any tax is deemed to be in default under sub-section (1), such sum, not exceeding fifteen per cent. of the amount of tax, 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 tax, the fee for notice of demand under sub-section (2) of section 159, and the simple interest payable under sub-section (3) of this section.
