State Act
12
Section 12. Penalty for non-payment of tax
The Jharkhand Tax on Professions, Traders, Calling and Employments Act, 2011
Act no. 2 of 20122012In forceJharkhand (State Act)
12. Penalty for non-payment of tax - If an assessee fails, without reasonable cause to make payment of any amount of tax within the time specified in the notice of demand, the prescribed authority may, after giving him a reasonable opportunity of making his representation, impose upon him a penalty which shall not be less than fifteen percent but not exceeding twenty five 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.