Penalty for failure to pay tax

(5)

1. (a) in clause (a), the figures "19" shall be deleted;
2. (b) for the words "twenty percent", the words "twenty-five percent" shall be substituted;

1. (6) Where under sub-section (5), a dealer is deemed to have failed to pay the tax to the extent mentioned in the said sub-section, there shall be levied on such dealer a penalty not exceeding one and one-half times the difference referred to in sub-section (5).