Section 140(1) in West Bengal Municipal Corporation Act, 2006
(1)When a person liable for the payment of property tax on land and building or surcharge on the property tax defaults to pay the sum due within the prescribed period, a sum, not exceeding twenty-five per cent. of the amount of the property tax or the surcharge, as may be determined by the Corporation by regulations, may be recovered from him by way of penalty, in addition to the amount of the property tax or the surcharge payable by him.
