The commission is to be realised in addition to the penalty under Section 27, and the additional assessment of 15 per cent under Section 13; but the collecting member is not entitled to his usual commission of 10 per cent under Section 22 upon any sums collected by a Tahsildar.The additional assessment of 15 per cent (less deduction for taxes not realised) should be credited to the Village Fund in the ensuing year and the penalties to the Reward Fund.
