01-23-2011, 07:45 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 shall pay a penalty of twenty five thousand rupees or the 10% of the amount of tax which-ever is higher.
Such person shall pay a penalty of twenty five thousand rupees or the 10% of the amount of tax which-ever is higher.