5. Additional fee:

If any tax payer does not pay the tax within the time-limit as referred to in Sub-section (3) of Section 4 and comes to pay the tax after the expiry of that time-limit, the tax has to be collected by realizing the additional fees also as
mentioned below, from such taxpayer:-

(a) ten per cent of the tax if he/she comes to pay the tax within Fifteen days of the expiration of that time limit,

(b) twenty per cent of the tax if he/she comes to pay the tax after fifteen days but before Thirty days of the expiry of that time limit,

(c) fifty per cent of the tax if he/she comes to pay the tax after Thirty days but within three months of the expiry of that time-limit,

(d) cent per cent of the tax if he/she comes to pay the tax after Ninety days but within Six months of the expiry of that time-limit.