Section 16C(6) in The Jammu and Kashmir General Sales Tax Act, 1962
(6)If the person referred to above in sub-section (1) after deduction fails to pay the tax, as is required by or under this Act, he shall without prejudice to any other consequence which he may incur, be liable to pay in addition to the tax so deducted, a sum, by way of penalty, equal to 10% of such amount and all the provisions of this Act shall, in so far as may be applicable, apply to the recovery of such sum :[Provided that the appropriate authority shall give him an opportunity of being heard before levy of penalty.] [Inserted by Act XIII of 2002, Section 7.]
