Amendment status not verified — confirm the current text below against the official source.
Penalty for non-payment of tax.— Where the whole or any portion of tax payable to the Government in respect of any barge for any month or portion thereof in pursuance of sections 5, 6 and 7 has not been paid in time, the Tax Officer may, levy in addition to the tax so payable, a penalty not exceeding fifty per cent of the maximum tax which would have been payable to the Government if the barge had carried its full complement of goods during such month or portion thereof.