Penalty for non-payment of tax

If an enrolled person or a registered employer fails

1[XXX] 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] of the amount of tax due. This penalty shall be in addition to the interest payable under sub-

¹ Omitted by Act 14 of 2023 w.e.f. 01.04.2023.

² Substituted by Act 14 of 2023 w.e.f. 01.04.2023.

section (2) or (3) of section 11.