Due date for payment different from payment without penal charges

As per the Greater Chennai Corporation (GCC), based on the Government Order, it levies a penalty of 2 per cent if the property tax is not paid by April 15 [first half of the year] and October 15 [second half]. Considering that the tax is paid for the period April/September, and October/March and one has the time to pay till September and March, and such payments made are well within the period, how can the tax paid after April 15 and October 15 attract penal charges? The penal/interest charges arise only if the payment is not made within the due date. Please clarify whether there is any logic.

— VS Jayaraman, Motilal Street, Chennai

The due date for payment is different from payment without penal charges. The extended period for payment is not a licence to pay belatedly. It only means if the payment is not made within the extended period coercive actions will not be initiated. That’s all. The GCC is right in charging a penal levy within that period.