Section 169F(1) in The Coimbatore City Municipal Corporation Act, 1981
(1)In addition to the tax assessed under sub-section (11) of section 169-B or sub-section (2) of section 169-E in the case of submission of incorrect or incomplete return, the Commissioner shall direct the person or employer to pay by way of penalty of one hundred per cent of the difference of the tax assessed and the tax paid as per return:Provided that no penalty under this sub-section shall be imposed after the period of three years from the dale of the order of the assessment under this Chapter and unless the person affected has had a reasonable opportunity of showing cause against such imposition.
