Penalty for default in payment of tax.

Tax197930 sections

Statutory text

(1) If any person, on being served with a notice of demand for the collection of tax in pursuance of the provisions of section 12, fails to pay within the period mentioned in the notice, any amount due from him on account of tax, the Municipal Commissioner, on being satisfied that such person has wilfully failed to pay the tax, may, subject to the general or special orders of the State Government, imposed and recover from him as penalty a sum not exceeding one-tenth of the amount of the tax so unpaid, in addition to the amount of tax payable by him.
(2) Sums recoverable under this section shall be recovered in the manner provided in section 12 for the collection of tax.

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