Section 140(2) in Siliguri Municipal Corporation Act, 1990
(2)When the person liable for the 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 notice fee payable under sub-section (2) of section 139 and simple interest in accordance with sub-section (3).
