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 160] [Entire Act] State of West Bengal - Subsection Section 160(4) in West Bengal Municipal Corporation Act, 2006 (4)The amount due as penalty or interest under this section shall be recoverable as an arrear of tax under this Act.