- If any person or any registered proprietor fails to make payment of tax assessed under under sub-section (4) of section 6 or [* * *] [Omitted by Bihar Finance Act, 1985 (4 of 1985).] section 9 B or section 13A or 13B fails to make payment of the amount of penalty imposed under sub-section (4) of section 6, or under sub-section (2) or (5) of section 9 or under section 13A or 13B or 13C by the date required, without any reasonable cause, without prejudice to any action which is or may be taken the prescribed authority shall, after giving such a person or proprietor an opportunity of being heard by an order in writing, impose a penalty which may extend to three percentum of the amount due for each of the first three months following the due date and to six percentum for each of the subsequent months or part thereof.]
