Section 7 in Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
7. Tax Returns and payments.
(1)Every employer registered under this Act and every enrolled person shall furnish such returns in such form and manner and for such period as may be prescribed.(2)The tax due under this Act shall be deposited by every employer registered under this Act and every enrolled person in such manner as may be prescribed(3)Where an employer or enrolled person, without reasonable cause, fails to file such return or defaults in paying the tax within the prescribed time, the Tax assessing authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees one hundred for each month of delay.
