Section 217(4) in Kolkata Municipal Corporation Act, 1980
(4)When the person liable for payment of any tax fails to pay the tax within the quarter for which the bill has been presented under section 216 [or, in the case of payment of [property tax] [Inserted by section 18 of the Calcutta Municipal Corporation (Amendment) Act, 1997 (West Bengal Act 26 of 1997), w.e.f. 22.12.1997.], fails to pay the amount of quarterly instalment of such [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate." ] as is shown in the comprehensive bill presented under sub-section (2) of section 196], such sum, not exceeding fifteen per cent, of the amount of the tax as may be determined by the Corporation by regulation shall be recovered from him by way of penalty, in addition to the amount of the tax, the notice fee payable under sub-section (2) and simple interest in accordance with sub-section (3).
