Amendment status not verified — confirm the current text below against the official source.
( 1 ) If any person fails, without reasonable cause, to furnish to the assessing authority any return specified in sub-section ( 3 ) or sub-section ( 4 ) of section 8, the assessing authority may after giving a show cause notice, impose a penalty which may extend to one hundred rupees. ( 2 ) The penalty imposed under sub-section ( 1 ) may be recovered in the same way as the tax and penalty are recovered under sub-section ( 2 ) of section 12.