Section 9(2) in Bihar Entertainments Tax Act, 1948
(2)[ If the proprietor fails without any reasonable cause to furnish any return within the prescribed date, the prescribed authority may direct that the proprietor shall, by way of penalty, pay a sum not exceeding one hundred rupees but not less than twentyfive rupees for every day after the prescribed date during which the proprietor fails to submit the prescribed return.] [Substituted by Bihar Finance Act, 1951 (7 of 1951).]
