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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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127.Failure to pay tax on the basis of return: 

Where, in the course of any proceeding under this Ordinance, the Deputy Commissioner of Taxes is satisfied that any person has not paid tax as required by section 74, he may impose upon such person a penalty of a sum not exceeding twenty-five per cent of the whole of the tax or, as the case may be, of such portion of the tax as has not been paid.