Amendment status not verified — confirm the current text below against the official source.
21. (1) When an assesse is in default in making payment of any instalment of the holding tax, the assessing authority may, in its discretion, direct that, in addition to the amount of the arrears, a sum not exceeding one eighth of that amount shall be recovered from the assessee by way of penalty. (2) A notice of demand showing the amount of penalty shall in the manner prescribed be served on the assessee.