Section 19(6) in Punjab State Development Tax Act, 2018
(6)If any registered employer or an enrolled person, without sufficient cause, fails to comply with any of the provisions of this Act, or the rules framed there under, he shall be liable to pay in addition to the tax and interest due, a sum not exceeding rupees five thousand only and when the offence is a continuing one, with a penalty amounting to rupees fifty only per day during the period of the continuance of the offence:Provided that no penalty under this section shall be imposed without affording a reasonable opportunity of being heard to the assesse.
