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 217] [Entire Act] State of West Bengal - Subsection Section 217(5) in Kolkata Municipal Corporation Act, 1980 (5)The amount due as penalty or interest under this section shall be recoverable as an arrear of tax under this Act.]