Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 188] [Entire Act] State of Assam - Subsection Section 188(3) in Gauhati Municipal Corporation Act, 1971 (3)The amount due as penalty under sub-section (2) shall be recoverable as an arrear of tax under this Act.