If an employer who holds a certificate of registration or a person who holds a certificate of enrolment fails without reasonable cause to make payment of any amount of the tax on employment due from him within the time specified in the notice of demand, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him penalty not exceeding fifty per cent of the amount of the tax on employment due from him.]
Section 12: Penalty for non-payment of tax on employment
The Kerala Tax on Employment Act 1976State Act of Kerala · Act 14 of 1976
Where this provision sits
| Act | The Kerala Tax on Employment Act 1976 |
|---|---|
| Section | 12 |
| Marginal note | Penalty for non-payment of tax on employment |
| Jurisdiction | State of Kerala |
| Status | In force as published by the source |
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