State Act

The Dadra and Nagar Haveli and Damanand Diu Union Territory Tax on Professions, Trades, Callings and Employment Act, 1976

10. Penalty for non-payment of tax.— If an enrolled person or a registered employer fails, without reasonable cause, to make payment of any amount of tax within the required time or date as specified in the notice of demand, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding fifty per cent of the amount of tax due.