Section 152A of The Delhi Municipal Corporation Act, 1957
1[152A. Punishment for wilful default in payment of property tax, furnishing wrong information in return of assessment, etc.—Whoever wilfully makes default in the payment of, or wilfully attempts in any manner whatsoever to evade, any tax, including amount of interest due and penalty levied under this Act, or furnishes any wrong information in the return of assessment, or wilfully fails to furnish in due time the return of property tax, or does not furnish information as asked for under any provision of this Act, he shall, without prejudice to any other penal provision under this Act to which he may be subject, be punishable, —
- (a)in the case where the amount of tax sought to be evaded exceeds ten lakh rupees, with rigorous imprisonment for a term which shall not be less than three months but which may extend up to seven years, and with fine of not less than fifty percent of the amount of tax evaded; and
- (b)in any other case, with rigorous imprisonment for a term which shall not be less than one month but which may extend up to three years, and with fine of not less than fifty percent of the amount of tax evaded: Provided that the penalties so imposed shall be in addition to, and not in derogation of, any liability in respect of the payment of tax which the defaulter may have incurred.]
Summary
- This provision imposes a fifty percent penalty on the evaded tax amount for anyone who wilfully defaults on or evades property tax under the municipal law.
- It applies if a person gives wrong information in their assessment return.
- It also penalises those who deliberately fail to submit their property tax return on time.
- The penalty is triggered if someone ignores requests for information required under the Act.
- This fifty percent penalty is added on top of the original tax liability and any other penalties the defaulter already faces.
Practical examples
FAQ
1. What happens under Section 152A of The Delhi Municipal Corporation Act, 1957 if I lie on my property tax return?
Under Section 152A of the Act, you will be liable to pay a penalty equal to fifty percent of the tax you tried to evade.
2. Does the penalty under Section 152A of the municipal law replace my original tax debt?
No, the penalty under Section 152A of the Act is charged in addition to your original tax liability and any other applicable penalties.
3. Under Section 152A of The Delhi Municipal Corporation Act, 1957, can I be punished for simply filing late?
Yes, if you wilfully fail to furnish your property tax return in due time, Section 152A of the Act imposes the fifty percent penalty.
Test yourself
Q1.According to Section 152A of The Delhi Municipal Corporation Act, 1957, what is the specific penalty for wilfully evading property tax?
Q2.Under Section 152A of The Delhi Municipal Corporation Act, 1957, how does the penalty affect other tax liabilities?
Q3.Which of the following actions directly triggers a penalty under Section 152A of The Delhi Municipal Corporation Act, 1957?
Q4.Under Section 152A of The Delhi Municipal Corporation Act, 1957, what happens if a person wilfully fails to furnish information asked for under the Act?