(1) When the owner of any multi-storeyed building is in default Penalty for in making payment of any amount due on account of the tax, the default.
Commissioner may, if he is satisfied that the default has been made without reasonable cause, by order direct that, in addition to the amount due, a sum not exceeding double the amount of the tax assessed shall be recovered from the owner by way of penalty.
(2) The penalty shall be paid within such date as may be specified by the Commissioner.
8. 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 inspection of accounts and documents.
9. The Commissioner may, subject to such conditions as may be prescribed, require the owner of any multi-storeyed building to produce before him any accounts, registers or documents or to furnish any information relating to the multi-storeyed building, as may be deemed necessary for the purposes of this Act, and the owner shall when so required produce such accounts, registers or documents before the Commissioner or furnish such information to him.
10. The Commissioner or any person appointed under section 4 to assist the Commissioner when so authorised by the Commissioner may, after giving notice in the prescribed manner of his intention so to do, enter into any multi-storeyed building for the purposes of conducting survey and taking measurement or for the purpose of assessment of the tax.