Section 117: Penalty for failure to join electronic system

117. Penalty for failure to join electronic system Any person who is required to submit his return and make any payment of duty, levy, tax or sum due electronically pursuant to section 60 (1A) or 115 (2) but fails to join the electronic system, after notice in writing being given to him by the Director-General, shall be liable to pay to the DirectorGeneral on his failure within a period of 7 days from the date of the notice to justify the failure to join the system, a penalty of 5,000 rupees, for every month or part thereof from the period specified in the notice, up to the period immediately preceding the period in respect of which he submits his return, and to make any payment of duty, levy, tax or sum due electronically, provided that the total penalty payable shall not exceed 50,000 rupees. (S. 117 came into operation on 6 December 2007.) [S. 117 amended by s. 10 (o) of Act 26 of 2012 w.e.f. 22 December 2012; s. 25 (s) of Act 18 of 2016 w.e.f. 1 October 2016.]