State Act
12
Section 12. Penalty for non-payment of tax.
THE KARNATAKA TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1976
Act no. 35 of 19761976In forceKarnataka (State Act)
12. Penalty for non-payment of tax.- If an enrolled person or a registered employer fails1[XXX]1 to make payment of any amount of tax within the required time or date as specified in the notice of demand the assessing authority may, after giving him a reasonable opportunity of making representation, impose upon him a penalty 2[equal to ten percent]2 of the amount of tax due. This penalty shall be in addition to the interest payable under sub-section (2) or (3) of section 11.