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(1) If any person fails, without reasonable cause, to furnish to the assessing authority any return specified in sub-section (3) or sub-section (4) of section 8, the assessing authority may after giving a show cause notice, impose a penalty which may extend to one hundred rupees. (2) The penalty imposed under sub-section (1) may be recovered in the same way as the tax and penalty are recovered under sub-section (2) of section 12.
<span style="margin-left:15px;"></span>(<i>1</i>) If any person fails, without reasonable cause, to furnish to the assessing authority any return specified in sub-section (<i>3</i>) or sub-section (<i>4</i>) of section 8, the assessing authority may after giving a show cause notice, impose a penalty which may extend to one hundred rupees. <br> <span style="margin-left:15px;"></span>(<i>2</i>) The penalty imposed under sub-section (<i>1</i>) may be recovered in the same way as the tax and penalty are recovered under sub-section (<i>2</i>) of section 12. <br>