Section 11(1) in The Town Panchayats, Municipalities and Municipal Corporations (Collection of Tax on Professions, Trades, Callings and Employments) Rules, 1999
(1)When an person fails to pay the half-yearly tax within the period prescribed in rule 9, the Commissioner shall levy a penalty at the rate on one rupee per mensem or part of a month for the tax amount of every Rs 100 or part thereof due to be paid.
