Section 155: Penalty in case of default of payment of taxes.

The Delhi Municipal Corporation Act, 1957Central Act · Act 66 of 1957

(1) If the person liable for the payment of any tax does not, within thirty days of the service of the notice of demand under section 154, pay the sum due and if no appeal is preferred against such tax, he shall be deemed to be in default.

(2) When the person liable for the payment of any tax is deemed to be in default under sub-section (1), such sum not exceeding twenty per cent, of the amount of the tax as may be determined by the Commissioner may be recovered from him by way of penalty, in addition to the amount of the tax and the notice fee, payable under sub-section (2) of section 154.

(3) The amount due as penalty under sub-section (2) shall be recoverable as an arrear of tax under this Act.

Where this provision sits

Act	The Delhi Municipal Corporation Act, 1957
Section	155
Marginal note	Penalty in case of default of payment of taxes.
Jurisdiction	Central
Status	In force as published by the source

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