State Act
12
Section 12. Penalty for non-payment of tax on employment.
The Kerala Tax on Employment Act 1976
Act no. 14 of 19761976In forceKerala (State Act)
12. Penalty for non-payment of tax on employment.—If an employer who holds a certificate of registration or a person who holds a certificate of enrolment fails without reasonable cause to make payment of any amount of the tax on employment due from him within the time specified in the notice of demand, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him penalty not exceeding fifty per cent of the amount of the tax on employment due from him.]