If a taxpayer does not pay the tax within the period written in sub-section (3) of section 4 and brings it to be paid after the deadline has passed, the following additional fee should also be collected from him and the tax should be paid:_
(a) 10 percent of the tax if it is submitted within 15 days after the expiry of that period (b) 20 percent of the tax if it is submitted within 30 days after 15 days of the expiry of that period,
(c) 50% of the tax if the payment is made after 30 days but within 3 months after the expiry of that period, and
(d) 100% of the tax if it is submitted within 6 months after 90 days of the expiry of that period.