Section 7(3) in Telangana Tax on Professions, Trades, Callings and Employments Act, 1987
(3)Where an assessee has without reasonable cause failed to submit such return within the specified period, the assessing authority may, after giving him a reasonable opportunity of making representation impose upon him a penalty which shall not be less than rupees five but which shall not exceed rupees one hundred for each day of delay.
