Section 21: Penalty for default in payment of tax.

The U.P. Large Land Holdings Tax Act, 1957State Act of Uttar Pradesh · Act 31 of 1957

21. (1) When an assesse is in default in making payment of any instalment of the holding tax, the assessing authority may, in its discretion, direct that, in addition to the amount of the arrears, a sum not exceeding one eighth of that amount shall be recovered from the assessee by way of penalty.

(2) A notice of demand showing the amount of penalty shall in the manner prescribed be served on the assessee.

Where this provision sits

Act	The U.P. Large Land Holdings Tax Act, 1957
Section	21
Marginal note	Penalty for default in payment of tax.
Jurisdiction	State of Uttar Pradesh
Status	In force as published by the source

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