(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.
10. Any amount of the tax or penalty which has not been paid within Recovery of and the date by which it was to be paid, shall be recoverable as an arrear of land tax penalty.
revenue.
11. The Commissioner or any person appointed under sub-section (2) of section 4 may, subject to such conditions as may be prescribed, require the owner to produce before him any accounts, registers or documents or to furnish any information relating to the multy-storyed building as may be deemed necesssary for the purposes of this Act, and the owner shall, when so required, produce such accounts, registers or documents before the Commissioner or any person appointed under sub-section (2) of section 4 or furnish such information to him.
203 Production and inspection of accounts and documents.
The West Bengal Multi-storeyed Building Tax Act, 1979.
[West Ben. Act (Sections 12-14.)
Power to enter and inspect.
Appeal.
Offences and penalties.
12. The Commissioner or any person appointed uder sub-section (2) of section 4 may, after giving notice in the prescribed manner of his intention so to do, enter into any multi-storeyed building for conducting survey and taking measurement for the purpose of assessment of the tax.
13. (I) Any person being aggrieved by any assessment of tax made under this Act or by an order passed under section 9 may appeal to such authority, within such time and on payment of such fees as may be prescribed:
Provided that the fees shall, in no case, exceed rupees one hundred.
(2) No appeal shall lie unless half the amount of the tax assessed or the penalty imposed or such part thereof as is admitted, whichever is higher, has been paid before the appeal is filed.
(3) The appeal shall be filed in such manner and shall be heard according to such procedure as may be prescribed.
(4) In disposing of an appeal the authority referred to in sub-section (I) may—
(a) confirm, modify or set aside the tax assessed or the penalty imposed, or
(b) set aside the assessment of tax and direct the Commissioner or any person appointed under sub-section (2) of section 4, as the case may be, against whose decision the appeal has been preferred, to make a fresh assessment of tax after such further enquiry as may be directed.