অগ্রিম কর, ইত্যাদি পরিশোধে ব্যর্থতার জন্য জরিমানা

Where, in the course of any proceedings relating to the assessment of tax under section 10, the Deputy Commissioner of Taxes is satisfied that any person-

(a)   has, without reasonable cause, failed to pay advance tax in accordance with the provisions of section 154; or

(b)   furnishes any s Deputy Commissioner of Taxes ch estimate of tax payable by him under section 155 which to his knowledge or belief is untrue,

In that case he may impose on such person a maximum penalty which is not more than the difference between the tax payable by such person and the tax actually paid.