Section 36

Penalty for non-payment of tax and enforcement of payment

of Property Tax Act 1960

ActIn forceProvision 39 of 78

(1)

If 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.

(2)

The Comptroller may, where good cause is shown, remit the whole or any part of the penalty due under subsection (1).

Read in full context — Property Tax Act 1960 →