Section 10(4) in The M.P. Vritti Kar Adhiniyam, 1995
(4)Where a person specified in sub-section (1) has without reasonable cause failed lo file such return within the time specified in sub-section (1), the Profession Tax Assessing Authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees five for each day of delay subject to a maximum of rupees five hundred.
