91.  Penalty for non-payment of tax.-

(1)   Where any assessee is in default in making payment of any tax (other than the tax payable under section 53) the Deputy Commissioner may impose on him a penalty not exceeding an amount equal to the said tax.

(2)   The Deputy Commissioner may impose a penalty under sub- section (1) by one order or, in the case of a continuing default, by several orders, so, however, that the total amount of penalty does not exceed the amount of such tax.

(3)   For the purpose of sub-section (1), any penalty imposed under that sub-section or any additional tax levied under section 86, 87, 88 or 89 shall be excluded from the amount of tax in respect of which the penalty is imposed.

(4)   Where, after an order under sub-section (1) has been made, the Deputy Commissioner discovers, or the assessee proves to the satisfaction of the Deputy Commissioner, that the amount of tax, or any part thereof, in respect of which the said order was made, had been paid or any refund due to the assessee had not been set-off under section 104, before the date on which the said order was made, the Deputy Commissioner shall cancel or modify the said order, as may be necessary, and the provisions of section 156 shall, so far as may be, apply as they apply to the rectification of any mistake apparent from the record.

(4A) Where, in consequence of any order under this Ordinance, the amount of tax in respect of which penalty under this section was imposed is reduced, the amount of the said penalty shall be reduced accordingly.

(5)   Notwithstanding anything contained in any law for the time being in force, no order of penalty made under sub-section (1) shall be called in question in any court, or tribunal or before any authority on the ground that-

(a)    no show-cause notice was issued before the said order was made; or

(b)    an application for stay of recovery of tax or the payment of tax in instalments had been pending before any court or tribunal or any other authority.