Section 23 in Kerala Tax on Paper Lotteries Act, 2005
23. Penalties relating to statement or returns.
(1)A promoter or other person who fails to furnish a statement or return or who fails to pay the tax due on any statement furnished as required under this Act shall be liable to a penalty of one thousand rupees for each day of default in addition to a further penalty of a sum not less than ten per cent but not exceeding fifty per cent of the amount of tax due, together with any tax or interest.(2)The powers to levy the penalty under this section shall be vested with the Assistant Commissioner.
