Property Tax Act 1960 · 2020 Revised Edition · Part 5 · Collection and Recovery of Tax
36. Penalty for non-payment of tax and enforcement of payment
Feedback & supportIf any tax, whether in whole or in part, remains unpaid at the expiry of the prescribed time, a sum not exceeding 5% of the amount of outstanding tax is to be added thereto, and the provisions of this Act relating to the collection and recovery of tax apply to the collection and recovery of such sum.
The Comptroller may, where good cause is shown, remit the whole or any part of the penalty due under subsection (1).
Comptroller
“Comptroller” means the Comptroller of Property Tax appointed under section 3 and includes, for the purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 6 and 39, a Deputy Comptroller or an Assistant Comptroller so appointed;