(1) Every raiyat shall pay the revenue and penalty, if any, under this Act in such manner and at such time as may be prescribed.
(2) A receipt shall be given in the prescribed form for any money paid or recovered under this Act.
14. When any raiyat is in default in making payment of any amount due on account of revenue, the assessing authority may, if it is satisfied that the default has been made without reasonable cause, by order direct that, in addition to the amount due, a sum calculated on the basis of such per cent. of the amount of revenue in arrear as may be determined by the assessing authority in accordance with the following table shall be recovered from the raiyat, by way of penalty for each agricultural year of default or any part thereof, as may be prescribed:— In the case of any land holding of a raiyat total rateable value of which—
(a) exceeds Rs. 5,000, Not less than five per cent. and not but does not exceed Rs. 6,000
(b) exceeds Rs. 6,000, but does not exceed Rs. 10,000
(c) exceeds Rs. 10,000 more than ten per cent.
of the amount of revenue in arrear.
Not less than fifteen per cent. and not more than twenty-five per cent.
of the amount of revenue in arrear.
Not less than forty per cent. and not more than fifty per cent. of the amount of revenue in arrear.
360 The West Bengal Land Holding Revenue Act, 1979.
XLIV of 1979.1 (Sections 15, 16.)