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Received notice u/s 54(1)1(b)

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(Querist)
18 June 2014 If a person has received Notice u/s 54(1)1(b) of upvat/entrytax/CST than what is the reason for issuance of this notice?
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
18 June 2014 It is penalty for non submission of tax return for the tax period as per act.
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POOJA

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POOJA (Querist)
20 June 2014 Thank you Sir
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