Amendment status not verified — confirm the current text below against the official source.
(1) When the owner of any multi-storeyed building is in default Penalty for in making payment of any amount due on account of the tax, the default. 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.