Section 7(b) in The M.P. Lok Dhan (Shodhya Rashiyon Ki Vasuli) Niyam, 1988
(b)A penalty upto Rs. 100 may be levied by the Recovery Officer for failure to submit the return/copies of paid challans within the stipulated period, after issuing due notice to the Authority and providing an opportunity to it to explain reasons for the default. Penalties so collected, if any, will be credited by the Recovery Officer in the nearest treasury/sub-treasury by challan under the Major Head 0029.
