¹[123. (1) Where any person, not having income from house property, has, without reasonable cause, failed to comply with the provisions of any order or rule made in pursuance of, or for the purposes of section 35(2), the Deputy Commissioner of Taxes, may impose upon him a penalty at the rate of a sum not exceeding-(a) one and a half times the amount of tax payable by him; (b) one hundred Taka where the total income of such person does not exceed the maximum amount on which tax is not chargeable. (2) Where any person, having income from house property, has, without reasonable cause, failed to comply with the provisions of any order or rule made in pursuance of, or for the purposes of section 35(2), the Deputy Commissioner of Taxes, ²[may] impose upon him a penalty of fifty percent of taxes payable on house property income or five thousand taka, whichever is higher.]