Section 10 in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
10. Penalty for non-payment of tax.
- If an enrolled person or a registered employer fails, without reasonable cause, to make payment of any amount of tax within the time or date specified in the notice of demand, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding fifty per centum of the amount of tax due:[Provided that no penally shall be imposed under this section upon a person who has paid the tax due from him under this Act in accordance with the provisions of section 9A.] [Proviso inserted by W.B. Act 6 of 1990.]
