State Act

7

Section 7. Penalty for default.

The West Bengal Multi-storeyed Building Tax Act, 1975

Act no. 19 of 19751975RepealedWest Bengal (State Act)

This Act was repealed on a date we do not have by West Bengal Act XVII of 1979, s.25(1); it may still apply to matters that began before then.

7. (1) When the owner of any multi-storeyed building is in default in making payment of any amount due on account of the tax, the Commissioner may, if he is satisfied that the default has been made without reasonable cause, by order direct that, in addition to the amount due, a sum not exceeding double the amount of the tax assessed shall be recovered from the owner by way of penalty. (2) The penalty shall be paid within such date as may be specified by the Commissioner.