Section 16
Penalty for failure to furnish prescribed return.
About this Act
An Act to provide for the levy of a tax on expenditure incurred in certain hotels or restaurants and for matters connected therewith or incidental thereto.
If a person fails to furnish in due time the
return which he is required to furnish under sub-section (1) of section 8 or by notice given under
sub-section (2) of that section, he shall pay, by way of penalty, a sum which shall not be less than one
hundred rupees, but which may extend to two hundred rupees for every day during which the failure
continues.