8. [ Imposition of penalty. [Substituted by the Amendment Act 20 of 2006.]
- If, while assessing or re-assessing the amount of tax due from a proprietor or person under any provisions of this Act or while passing an order in appeal, revision or rectification proceedings, it appears to the Commissioner that such proprietor or person has,-(a)failed to apply for registration as required by section 3G or has carried on the activity of providing entertainment without being registered, in contravention of section 3G; or(b)failed, without reasonable cause, to comply with any notice in respect of the proceedings under section 6A or section 6C; or(c)failed to disclose any transaction of receipt or has failed to furnish returns by the prescribed date or has failed to show in the return the appropriate liability to pay tax or has failed to disclose fully and truly all material facts necessary for the proper and correct quantification of the tax liability, then the Commissioner may after giving the proprietor or person an opportunity of being heard, by an order in writing, impose upon the proprietor or person by way of penalty, in addition to any tax assessed or re-assessed or found due in appeal or revision or rectification proceedings, as the case may be, a sum not exceeding one and a half times the amount of tax so assessed or re-assessed or found due in the appeal or revision or rectification proceedings]
