Amendment status not verified — confirm the current text below against the official source.
Penalty for failure to pay tax.— (1) Before imposing a penalty under 6[section 11] of the Act, the Taxation Authority shall call upon the person concerned to show cause why the penalty should not be imposed. He shall record a brief memorandum of the facts of the case and a finding with a brief statement of his reasons for the findings. (2) Any penalty so imposed shall be paid along with tax due within 10 days from the receipt of the order of the Taxation Authority by the person concerned.