Section 19
Penalty not to be imposed in certain cases.
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.
Notwithstanding anything contained in the
provisions of section 15, section 16, section 17 or section 18, no penalty shall be imposable on the
assessee for any failure referred to in the said provisions if he proves that there was reasonable cause for
the said failure.