Amendment status not verified — confirm the current text below against the official source.
(1) Save as otherwise provided in this Acl. if die amount of the 'INnticuof tax for which a hill has been presented under seciion 2(6. is noL paid noiicTfcc within (liirty days from the presentation [hereof ''(or if the amount of interest nnd quarterly insialmenl o I17( properly tax) shown in [he comprehensive bill pcialiy.J presented under sub-section (2) of section 196 is not paid after il has become due) or if the tax on professions, irades and callings or the tax un advertisements is not paid after il has becomc due, lhc Municipal Commissioner may cnuse lo be served upon the person liable for the payment of the same a notice of demand in such form as may he specified by the Corporalion by regulations. (2) for every notice of demand which the Municipal Commissioner causes io he served on any person under ihis seciion, a fee of such amouni, nol exceeding twenty- five rupees, as the Corporation may determine by regulations shall be payable by lhc said person and shall be included in the cost of recovery. *(3) On the amount of the bill remaining unpaid afier ibrity days of presentation of the bill under scclion 216 v]or after expiry of ihe date of payment as shown in the comprehensive bill presented under subsection (2) of section 196], simple iuteresi at such rale as may be cieicrniined by the Stale Government from lime [o lime shall he payable for the period commencing on the first day of the quarter following that in which the bili is presented and ending willi the monih preceding the month in which payment is made. 'ExpUiiiiitioit renumbered as Kifilimiirit/n I by i. 17(2) oT: 1 k- Calculla Municipal CorjXULMioii (Am end menu Ac*. 1997 (Wcsl fkn. Acl XXVI of 1997) -The minis within [he square brackcls were inserted by s. 17[2)(a) ibid. 'Tim word.1, wiihin lliu square brackets wen; inserted by s l?(2)(b). ihid. 'Hypitimiiuin It was inserted by s. 17(3). ibid. 'The marginal noie subsliluled Tor lhe original marginal nole "Nolice of demand and nolice tee" hy s. 22( I) of the Calculla Municipal Corporalion (Second Amendment) Acl. ISM (Wi'u Ben, Acl Xlll of I9S-1). 'The words, nyurcs ami brackcls within the .square brackcls w en: intcnetl by s. I H( I) of (he Calculla Municipal Corporal inn (Amen time nl) Acl, 1997 (Wesl Ben Act XXV t nr 11197), 'Sec fon I-nole 2 on page 6.1.1. atilr "Sub sections (.1). (J) and (5) were insencd by s. 22(2) of (he Calculla Municipal Corporation (Second Amendment) Acl. 193J (Wc« Ben. Acl Xltl of 19SJ), The words, figures and brackets wiihin the \t]uarc brackcls were inserted hy s. 1R(2) of diL-Calctilta Munii-ijial Coqioraiion (Araendnienl) Ac!. I'W (Wesl Ben Acl XXV] of 1997). The Kolkata Municipal Corporaiion Act, I9S0. [West Ben. Act (Part IV—Taxation.—Chapter XVI.—Paymert< and rccoveiy of laxes. —A. Recovery oj taxes by ihe Corporation.Sections 2IS. 219.) „ Explanation,—III calculating Llic interest payable under ibis sub section. a fraciiim ol" a rupee in (he amounr of the bill on which Lhe inlcre.si is lo be calculated shall be rounded off Lo lhe nearest rupee, filly paise being Lreitlcd as rupee one, '(4) When ilie person liable for payment of any lax Tails lo pay die lax within die quarter Tor which lhe bill has been presented under section 216 :[or. in the ease of pay men l of 14{propcny-iax). Tails to pay the amount ol" (junrterly instalment of .such '(properly-lax) as is shown in die comprehensive bill presented under sub- seciion (2) ol section 1%[. such sum. not exceeding fiTiccn percent. oT lhe amounl oT lhe lax as may be determined hy the Corpoiaiion by regulation shall he recovered from him by way oT penalty, in addition lo ihe amount oT the tax, lhe noiicc Tee payable under sub-scciinn (2) and simple interest in accordance wilh suh-seclion (3). '(5) The amount due as penally or interest under this section shall be recoverable as an arTear of lax under lhis Acl. 21s. \ Penally in case nf default of payment of taxes.—O mi I reel by s, 23 of the Calcutta Municipal Corporation (Second Amendment) Act. Jy&'./ (West Ben, Acl XII/ of 1984).] Recovery of 219. (1) IT any person liable Tor payment of laic does nol. wilhin " ' diirLy days '1 of (he service oT notice oT demand under section 217.) pay the amounl due, such sum logelher with all costs, interest due and penalty may be recovered undera warrant, issued in such form as may be specified hy die Corporation by regulations, '[by distress and stile ol" the movable properly.] f»s|; >H & * # (2) livery warrant issued under (his section shall be signed by the Municipal Commissioner or any oiher oTficer authorised by him in Lhis behal f. 14Scf foot-note 2 on paye 633, mile, JThe wurds and figures wilhin ihu; squirt: brackets were sulislilutcd forthe words, hrjckcls ami figures "a Tier (he expiry- or tliiily days referred lo in sub sew ion (1) of section 218," by v 24(111 of lhe Calcutta Municipal Corporaiion (Second Amendment) Acl. 19H4(Wesi Ben. ALiXNIiiliyiM). The words within the squaw brackets were substituted Tor llic words "hy distress and tale of ihe movable propeny or the attachmenl and sale of Ihe immovable propeny of lhe defaulter:" by s. 2J(bj, ibid. ''Proviso was omitted by s. ibid. ^i-i>.k.vtA».w>>Au.V.L^>V.'-.LSL^,-SSS^'-^S^""V>':o>^-:?:: 'She Kolkalu Municipal Corporation Acl, 19 HO. 691 IJX or 1980,] (Purl IV.—Ta.xation.—Chapicv XVI.—Payment and recavtry of taxes. —A. Rvcnvny of Juu'i by the CVr/JiwiJio.'i.—Sections 220. 221J 220, (1) Il shall he lawful lor any officer or oilier employee of ihe Dsir.,-^ ;■ Corporation to whom a warrant issued under III is Chapter is addressed io disivain. wherever, it rimy be found in any place in '[Kolkaia], any movable properly belonging; to the person -[Jinblc]. subjcct Lo the following conditions, exceptions and exemptions, namely:— (a) the fol lowing properly shit 11 nol be diurained:— (i) the necessary wearing apparel and bedding of the defaulter his wife and children and ihcir cooking and ' eating utensils; ^ii) loots ol iinisans: (iiij books of account; (h) lhe distress shall not be excessive, that is io say, the property distrained shall be ;is nearly as possible equal in value io the amount recoverable tinder warrant, and if any properly has been distrained whi:h. in the opininn of the Municipal Commissioner, .should n°l have been distrained, il shall forthwith he released. (21 The person charged with the execution of a warrant shall in the presence of iwo witnesses forthwith make an inventory of lhe property which he seizes under such warrant, and shall, at the same lime, give a written notice in sueh form as may be specified by. lhe Corporation hy regulations to the person in possession thereof at tin; lime uf seizure thai the said property will be sold as therein mentioned. (3] If [here is reason to believe that any property seized under a warrant ;[ under suh-seclion (2) of section 320.] if left in the place where it is found, is likely to be removed by force, the officer executing the warrant may take it to the office of the Corporation or lo any placc appointed by the Municipal Commissioner. J(4) An Officer or oilier employee of ihe Corporation chargcd with the execution of a warrant, iThc has reasons io believe thai a building contains property liable to be distrained, may exercise the power of entry into ihe. building in accordance wiih lhe provisions of seciion 546. 221, (1) When the property seized is suhjeel to speedy and natural 'IDispural or decay or when lhc expense of keeping il in custody is, when added lo the amouni lo be recovcrd, likely io exceed its value, the Municipal ()r"l1<r'n) Commissioner shall give notice ic the person in whose possession the properly wits at lhe lime of seizure thai ii will be sold al once, and lie shall sell it accordingly hy public auction unless the amouni mentioned in ihe warrant is forthwith paid. '.Siv liiul-ittiie 2 un page 573. tunc 'Tlw ward willi in llic square brackcls wis subsliluled fur I tic words 'ihciein mimed ;is defaulter" hy j 25(n) of llic Calcutta Municipal Corporation (Scconrt Amen ibnc ill i Act, 1984 (Wesl Ben. Aet Xtlt of 198-1). 'flic v.'Drd,. brackcls urni fiddles wiihin lhc square brackcls itero subsliluled for <hc ;itid [ig\«es "■cS' issued under section 211." hy s 2S(b), ihid. JSub-seclion (-1) was inserted by s, 25(c). ihid. ^Tttcinarjina) noli: was subsliluled Tor the original marginal nol; "Hispi^i! of dissrain.'d lifiipcrtv awl iiKJjlmi'CiV. wid s:ilc nf iiuniov.iblc iMwpor.y," by i. 2t(n>. ihitl [Wesl Den, Act 692 The Kolkaia Municipal Corporaiion Acl, 1980. (f a n T V . — T a x a t i o n. — Ch a p i er A V I. — Pa y me m a n d r ec o v er y o f t a x es . —A. Recovtuy of laws hy the Corporation.—Sections 221 A. 22! B.) ... (2) If the wiimitH is not in (lie meantime suspended hy (he Municipal Commissioner or discharged, the properly seized shall, aficr the expiry of ihe period tinmcii in lhe notice served under sub-scction (2) of scclion 220. be sold hy public miction by order of llic Municipal Commissioner. ALiachniL-iii 2221A. (I) After a defaulter hits been proceeded against under lhe iih;iiLiv!ihk- Invent img provisions of this Chapier unsucessfully or with partial success, property any sll]11 (]le ()r balance of any sum due may he recovered under a warrant issued in such form us may be specified by regulation for aiiaulmient and sale of immovable property of ihe person liable. 12) a warrant is; issued under sub-scclion (1), llic attachment shut I be made by an order prohibiting the defaulter frum transferring or charging lhe properly in any way and all persons from taking any benefit from sucli transfer or charge ar.d declaring thai such properly will he sold unless the amounl of tax due with all cosls of recovery is paid inio the Corporation office within fifteen days from the dale of attachment. (3) A copy of luc order under suh-seciion (2) shall he affixed on a conspicuous pari of the properly and upon a conspicuous part of lhe Corporation office. (4) Any transfer of or charge on llic properly attached or any interest therein nif.de without written permission of llic Municipal Commissioner shall he void as against all claims oT lhe Corporaiion enforceable under lhe attachment, (5) The surplus oT the salc-procceds, if any, shall, immediately after the sale of ilie properly, he credited lo ihe General Account of the Municipal l?und, an J nolicc of sueh credii shall he given at the same lime to the person whose property has been sold or iii.s legal representative, and if the same is claimed by written application to the Municipal Commissioner within one year from lhe date of the notice, a refund thereof shall be made lo such person or reprcseniaiive. Sak'or -221B. (I) All sales ol property under lliis Chapter shall be regulated jilirainl-d or as ';ir 11S praciicablc. by such procedure of lhe Civil Couri as may be :w:iL'Jjc<J applicable in regard to sale of movable i>r immovable propeny after attachment. (2) No officer or other employee of ihe Corporation shall Jirecily or indirectly purchase any properly al any such sale. (3) Any surplus noi claimed wilhin one year referred to in subsection ( 5 ) oJ' section 221A .shall be the property of lhe Corporation. 'Suh-seeliniiS O)to( ID) were nmiilcd by s. 26 (b) ul llic C.ikulla MunidpaJ Corporation (Second Amendment) Act. 1<JBJ <\Vosl Ben. Acl Xlll of 1984), ■Sixiions 221A aiul 221R were indued by s, 27, ibid. LIX of 1980-1 The Kolkaia Municipal Coyporaiion Acr. 1980. 693 Kecovery from l person nboul it J k'.ivi.' '(Kolkaia]. Ben. Acl lit ill" 1513. Distraint nol unlawful for wail I of form. (Part IV—Taxation.—Chapter XVI.—Payment etncl recovery of taxes. —/t. Re covets of taxes by i be Corporation.—Sections 222-225.) (4) For every distraint under scclion 220 and attachment under section 221A, a fee of such amounl not exceeding two and a half per rent, of the amounl of lax due as shall in such case be fixed by the Municipal Commissioner shall be charged and included in lhe costs of recovery.