Section 20(2) in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
(2)Where a person is in default, the assessing authority may, in his discretion, direct that in addition to the amount due a sum not exceeding the amount of the tax in arrears shall be recovered from the defaulter by way of penalty :Provided that before directing the recovery of any such penalty the assessee shall be given a reasonable opportunity of being heard.
