Amendment status not verified — confirm the current text below against the official source.
(1) Where any person liable to pay tax under this Act fails to comply with any of the provisions of this Act, the assessing authority may, after giving such person a reasonable opportunity of being heard, by order, in writing impose on him, in addition to any tax payable, a sum by way of penalty not exceeding twice the amount of tax. (2) [xxxx] Omitted by Act 10 of 2005.