Amendment status not verified — confirm the current text below against the official source.
Any amount of the tax or penalty which has not been paid within the date within which it is to be paid, shall be recoverable as an arrear of land revenue. Recovery of tax and penalty. 115 The West Bengal Multi-storeyed Building Tax Act, 1975. [West Ben. Act (Sections 9-12.) Production and inspec- tion of accounts and docu- ments.