Penalty for non-payment

Where any proprietor liable to pay tax—

1. (a) fails without sufficient cause to furnish a return as required by sub-section

1. (1) of section 13; or
   • (b) fails to pay the tax due along with the return in accordance with the provisions of sub-section
2. (2) of section 13; or
   • (c) fails to pay interest or penalty as determined under this Act; the assessing authority may, after giving the proprietor a reasonable opportunity of being heard, direct him to pay, in addition to the tax, interest or penalty, if any, a penalty not exceeding one and a half times the amount of tax, interest or penalty, as the case may be.