07-29-2010, 09:42 PM
Any person who fails to collect or deduct tax as required under any provision of this Ordinance or fails to pay the tax collected or deducted as required under section 160.
Such person shell pay penalty of twenty five thousand rupees or the 10% of the amount of tax whichever is higher.
Such person shell pay penalty of twenty five thousand rupees or the 10% of the amount of tax whichever is higher.