(3)If any assessee fails to pay the hotel-receipts tax or any part thereof in accordance with the provisions of sub-section (1), the Income-tax Officer may direct that la sum equal to two per cent of such tax or part thereof, as the case may be , shall be recovered from him by way of penalty for every month during which the default continues;Provided that before levying any such penalty, the assessee shall be given a reasonable opportunity of being heard.
