Amendment status not verified — confirm the current text below against the official source.
If an employer who holds a certificate of registration or a person who holds certificate enrolment fails without reasonable cause to make payment of any amount of the tax on employment due from him within the time specified in the notice of demand, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him penalty not exceeding fifty percent of the amount of the tax on employment due from him.