Section 12 in Telangana Tax on Professions, Trades, Callings and Employments Act, 1987
12. Penalty for non¬payment of tax.
- If any assessee fails, without, reasonable cause to make payment of any amount of tax within the time specified in the notice of demand, the assessing authority may, after giving him a reasonable opportunity of making his representation, impose upon him a penalty which shall not be less than twenty-five per cent but not exceeding fifty percent of the amount of tax due. This penalty shall be in addition to the interest payable under sub-section (1) or sub-section (2) of section 11.
