Section 26 in The Punjab Tax on Lotteries Act, 2005
26. Penalty for default in paying tax in advance.
(1)If default is committed in the payment of tax for any month, whether a statement as required under sub-section (1) of Section 7, is filed or not or if the amount of tax paid is less than the amount of tax payable for any month, the promoter, defaulting payment of tax or making short payment of tax shall, in addition to the tax, pay penalty calculated at the rate of two per cent per month from the date of such default or short payment to the date of payment of such tax.(2)The power to impose penalties under this section, shall vest with the Assessing Authority.
