Section 198F(1) in Tamil Nadu Panchayats Act, 1994
(1)In addition to the tax assessed under sub-section (11) of section 198-B or sub-section (2) of section 198-E, the Executive Authority shall direct the person or employer to pay by way of penalty a sum which shall be, in the case of submission of incorrect or incomplete return, one hundred per cent of the difference of the tax assessed and the tax paid as per return:Provided that no penalty under this sub-section shall be imposed after the period of three years from the date of the order of the assessment under this Chapter and unless the person affected has had a reasonable opportunity of showing cause against such imposition.
