Section 39(7) in The Police Enhanced Penalties Ordinance, 2005
(7)If the Commissioner or the Assessing Authority or such Tax Officer as the case may be, is satisfied that the dealer, in order to evade or avoid payment of tax -(a)has failed to furnish without reasonable cause, returns in respect of any period by the prescribed date;(b)has furnished incomplete or incorrect returns for any period;(c)has availed tax credit to which he is not entitled to; or(d)has employed such methods of accounting which do not enable the Commissioner or the Assessing Authority or such Tax Officer as the case may be, to assess the tax due from him or has knowingly furnished false or incorrect self assessment;he shall, after giving the dealer a reasonable opportunity of being heard, direct that the dealer shall pay, by way of penalty, a sum equal to twice the amount of additional tax assessed on account of the said reasons under this section.
