Section 160 in West Bengal Municipal Corporation Act, 2006
160. Penalty in case of default of payment of tax.
(1)If a person liable for payment of any tax does not, within thirty days of service of the notice of demand under section 159, pay the sum due and if no appeal is preferred against such tax, he shall be deemed to be in default.(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.(3)A simple interest on any amount of tax remaining unpaid shall, with effect from the date from which the person referred to in sub-section (1) is deemed to be in default, be payable at such rate, not exceeding 10 per cent. per annum, as may be determined by the Corporation, from time to time, on the said amount from the day next after the expiry of thirty days from the commencement of the quarter following that in which the bill is presented:Provided that the Corporation may, with the prior approval of the State Government, waive the interest as specified in the sub-section in respect of one or more holdings, either wholly or in part.Explanation. - In calculating the interest payable under this sub-section, a fraction of a rupee in the amount of a bill on which interest is to be calculated shall,-(a)where it is less than 50 paisa be left out of account; and(b)where it is not less than 50 paisa, be taken as one rupee.(4)The amount due as penalty or interest under this section shall be recoverable as an arrear of tax under this Act.
