Section 10(6) in Punjab General Sales Tax Act, 1948
(6)[] [Substituted by Punjab Act No. 32 of 1976 w.e.f. 1.10.1976.] If a dealer fails to pay in the manner laid down in sub-section (4), the amount of tax due from him under the Act in accordance with the returns or revised returns submitted by him under sub-section (4) or sub-section (5), as the case may be, the Commissioner or any other person appointed to assist him under sub-section (1) of section 3, may after giving such dealer reasonable opportunity of being heard, direct him to pay, by way of penalty, in addition to the amount of tax due from him, a sum not exceeding one and half-times but not less than ten per centum of the amount of tax to which he is assessed or is liable to be assessed on the basis of such returns or revised returns excluding such amount of tax, if any, as has already been paid by him under the aforesaid sub-section.
