Penalty for failure to file return.

If a proprietor without any sufficient cause fails to,- (a) furnished any return or annual statement by the specified date ; or (b) furnish alongwith the return, the proof of payment of tax in accordance with the provisions of this Act ; or (c) rectify any error or omission in any return or statement in accordance with the provisions of this Act ; or (d) comply with the requirements of any notice, issued under this Act, the Commissioner or the assessing authority, as the case may be, may, direct him to pay in addition to the tax, interest and penalty under any of the provisions of this Act, a further penalty of a sum of rupees one hundred per day for such default, subject, however, to the maximum sum of ten thousand rupees.