Section 132(7) in West Bengal Municipal Corporation Act, 2006
(7)If any owner or person, liable to pay property tax under this Act, fails to pay the same together with interest, if any, in accordance with the provisions of this section; he shall, without prejudice to any other consequence to which he may be subject, be deemed to be a defaulter in respect of non-payment of such property tax or interest or both, and the provisions of this Act applicable to such defaulter shall apply to him accordingly.
