Section 20. Penalty for failure to furnish return.

(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.