Section 12 in THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990
12. Penalty for non-payment of tax assessed:
(1)If any owner defaults in payment of any tax assessed under section 9 he shall be liable to pay by way of penalty in addition to the tax assessed an amount not exceeding the amount of tax assessed and remaining unpaid.(2)The penalty under sub-section (1) may be levied by such authority and in such manner as may be prescribed.Explanation- An owner shall be deemed to be in default for the purposes of this section if he fails to pay the tax assessed or any part thereof by the prescribed date.
