Section 217(4) in The Calcutta Municipal Corporation Act, 1980
(4)[ When the person liable for payment of any tax fails to pay the tax within the quarter for which the bill has been presented under section 216] [sub-section (3) to (5) inserted by W.B. Act 13 of 1984.][or, in the case of payment of consolidated rate, fails to pay the amount of quarterly instalment of such consolidated rate as is shown in the comprehensive bill presented under sub-section (2) of section 196,] [Words, figures and brackets inserted by W.B. Act 26 of 1997.] such sum, not exceeding fifteen per cent, of the amount of the tax as may be determined by the Corporation by regulation shall be recovered from him by way of penalty, in addition to the amount of the tax, the notice fee payable under sub-section (2) and simple interest in accordance with sub-section (3).]
