Section 217 in Kolkata Municipal Corporation Act, 1980
217. [Notice of demand, notice fee, interest and penalty.] [Substituted by section 22(1) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984, for the words "Notice of demand and notice fee" .]
(1)Save as otherwise provided in this Act, if the amount of the tax for which a bill has been presented under section 216, is not paid within thirty days from the presentation thereof [or if the amount of quarterly instalment 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.] shown in the comprehensive bill presented under sub-section (2) of section 196 is not paid after it has become due] or if the tax on professions, trades and callings or the tax on advertisement is not paid after it has become due, the Municipal Commissioner may cause to be served upon the person liable for the payment of the same a notice of demand in such form as may be specified by the Corporation by regulations.(2)For every notice of demand which the Municipal Commissioner causes to be served on any person under this section, a fee of such amount, not exceeding twenty-five rupees, as the Corporation may determine by regulations shall be payable by the said person and shall be included in the cost of recovery.[[(3) On the amount of the bill or portion thereof remaining unpaid after thirty days of presentation of the bill under section 216 or after expiry of the date of payment as shown in the comprehensive bill presented under sub-section (2) of section 196, simple interest at the rate of three per cent above the prime lending rate of the State Bank of India as prevalent on the 1st day of January of the particular calendar year where annual valuation is less than rupees one lakh, and at the rate of six per cent above such prime lending rate where annual valuation is rupees one lakh and above, shall be payable from time to time for the period commencing on the 1st day of quarter following that in which the bill is presented and ending with the month in which the payment is made.] [Sub-sections (3), (4) & (5) inserted by section 22(2) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.][Explanations. - In calculating the interest payable under this subsection, a fraction of a rupee in the amount of the bill on which the interest is to be calculated shall be rounded off to the nearest rupee, fifty paise being treated as rupee one.] [Inserted by West Bengal Act No. 18 of 2016, dated 20.1.2017.](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).(5)The amount due as penalty or interest under this section shall be recoverable as an arrear of tax under this Act.](6)[ Notwithstanding anything contained in this section, the State Government may, from time to time, waive, either partially or fully, payment of interest and penalty on arrear or property tax on lands and buildings on such terms and conditions as may be notified by the State Government.] [Inserted by section 3 of the Kolkata Municipal Corporation (A) Act, 2011 (West Bengal Act No. 10 of 2011) w.e.f. 1.1.2012.]
