Amendment status not verified — confirm the current text below against the official source.
(1) Save as otherwise provided in this Act, if the amount of the property tax for which a bill has been presented under section 149, is not paid within thirty days from the presentation thereof or if the tax on advertisements is not paid after it has become due, the Chairman may cause to be served upon the person, liable for the payment of the same, a notice of demand in such form as may be specified by the Board of Councillors by regulations. (2) For every notice of demand which the Chairman causes to be served on any person under this section, a fee of such amount, not exceeding twenty-five rupees, as the Board of Councillors may determine by regulations shall be payable by such person and shall be included in the cost of recovery. (3) If any person liable for payment of any tax under this Act does not, within thirty days of the service of the notice of demand, pay the sum due, he shall be deemed to be in default. (4) When a person liable for payment of any tax under this Act is deemed to be in default under sub-section (3), such sum, not exceeding fifteen per cent of the amount of tax, as may be determined by the Board of Councillors by regulations may be recovered from him by way of penalty, in addition to the amount of the tax and the fee payable under sub-section (2). (5) Simple interest at such rate, not exceeding ten per cent per annum, as may be determined by the State Government from time to time may also be imposed on any amount of tax remaining unpaid with effect from the date from which the person liable for the payment is deemed to be in default under sub-section (3). (6) The amount due as penalty or interest under this section shall be recoverable as an arrear of tax under this Act. Time and manner of payment of taxes. Notice of demand and notice fee. 273 The West Bengal Municipal Act, 1993. [West Ben. Act (Part IV. MunicipalTaxation and Application Fee.— Chapter KU—Recovery of taxes.—Sections 152, 153.) Recovery of tax. Distress.