In the Principal& for Section 19 and the mar& heading thereoc the following shall be substituted, namely:-
(1) the tax payable under this A d by enrolled persons for each year as specified their certificate of enrolment shall be paid:-
(a) In respect of a person who Before the 30" day of stands enrolled before the of September;
commencement of a year and is enrolled on or before the 32st day ofAugust of a year,
(b) in respect of aperson who is W1h one month of enrolled after the 3 Is' day ofAugust of a year. the date of enrollment;
Provided that aperson liable to be enrolIedshal1 be deemed to have enrolled for the purpose ofpayment of tax under this Act, notwithstanding that he has failed to do so.
(2) Payment of tax by certain assessee: In other cases the amount of tax due shall be paid in accordance with the provisions of sub-section (5) of Section 6 or, as the case may be, sub-section (2) of Section 8.
(3) The tax payable shall be paid in the prescribed manner.
(4) All other dues under this Act shall be paid in the prescribed manner by such date as may be specifies in the notice of demand and where no such date is specified, it shall be paid within 15 days from the date of the notice of demand.
20. Insertion of new Section 19A and 19B:
Inthe Principal Act, after Section 19 so substituted, the following shall be inserted as new Section 19Aand 19B, namely:-
19A. Consequence of failure to deduct or to pay tax:
(1) If an employer (not being an oflcer of the Governmeno fails to pay the tax as required by orunder thisAct, he shall without prejudice to any other consequences and liabiities which he may incur, be deemed to be an assessee in default inrespect of such tax.
(2) Without prejudice to the provisions of sub-section (I), an employer referred to in that sub-section shall be liable to pay simple interest at two per centum of the amount of tax due for each month or part thereof for the period for which the tax remainsunpaid.
(3) If an enrolled person fails to pay the tax as required by or under this Act, he shall be liable to pay simple interest at the rate and in the manner laid down in sub-section (2) above;
19B. Penalty for non payment of tax:
If an enrolled person or a registered employer fails, without reasonable cause to make payment of any amount of tax within the time or date specified in the notice of demand, the assessing authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding fifty per centum of the amount of the tax due.