8A.Every purchaser of green tea leaves who is liable to deduct and deposit tax as per provision of section 6A shall file a return showing the amount of tax deducted and deposited by him on whose behalf, in such form, for such period, by such date and to such authority as may be prescribed."
Insertion of new section 128 and 12C.
7. In the principal Act, after section 12A, the following shall be inserted as section I 2B and 12C, namely;--- "lnte.rest for non-deduction and non deposit of deducted tax;
Penalty for non-deduction and non deposit of deducted tax.
Insertion of new section
13A.
"Punishment for failure to deduct and deposit tax deducted at source.
12B. If any purchase of green tea leaves fails to make the deduction or after deducting fails to deposit the amotmt so deducted, he shall be liable to pay simple interest at the rate of one and half percent per month on the amount deductible under section 6A but not so deducted and, if deducted but not deposited, from the date on which such amount was deductible to the date on which such amount is actu~ily deposited into the Government account.
12C. If a purchaser of green tea leaves being liable to deduct tax and pay the same to the credit of the State Government under section 6A, fails to deduct the tax or fails to deposit after deduction or fails to furnish, without reasonable cause, any return or statement as required under section 8A in the prescribed manner and within the prescribed time, the authority prescribed to assess tax under the Act, may, after giving such purchaser of green tea leaf a reasonable opportunity of being heard, by an order in writing setting forth such particulars as may be specified, direct that he shal I pay, in addition to any tax, an amount of penalty not exceeding the amount not deducted and paid or not paid after deduction."