State Act
Section 24A. Penalty for default in payment of the Urban Immovable Property tax.
43[24A. (1) If any person, on being served either before or after the coming into force of the Bombay Finance (Second Amendment) Act. 1939, with a notice of demand in the 44* * collection of the Urban Immovable Property tax in the manner provided in sub-section (2) of section 24, fails to pay within the period mentioned in the notice, any amount due from him on account of the said tax, the municipality or the Collector of Ahmedabad 45[or Poona], as the case may be. may, subject to the general or special orders of the 46[State] Government recover from him as a penalty a sum not exceeding one-fourth of the amount of the tax so unpaid, in addition to the amount of such tax payable by him : Provided the municipality or the Collector as the case may be, is satisfied that the person le to pay the Urban Immovable Property tax has wilfully failed to pay the amount of such tax. (2) Notwithstanding anything contained in sub section (1), if the notice of demand in the 47* * collection of the Urban Immovable Property tax has been served on any person before the coming into force of the Bombay Finance (Second Amendment) Act, 1939, no such shall be recovered as a penalty under sub section (1) unless the person on whom such notice has been served wilfully fails to pay the amount of the tax due within period of 15 days from the date of the coming into force of the said Act or within the period mentioned in the notice, whichever period expires later. (3) Sums recoverable under this section stall be recovered in the manner provided in section 24 for the recovery of the Urban Immovable Property tax.]