Amendment status not verified — confirm the current text below against the official source.
(1) If the f,,~' non-sub- proceeding under rrussion of ..J 1 r et r.rn and t.ea er- evasiin of tax es, Commi ssioner, in the course of any this Act, is satisfied th at any (c) has c-oncealed the particulars of taxable goods purchased or deliberately furni shed inaccurate par- I iculars of such purchases ; or (d) has evaded in any way the liabilitv to pa y tax, he may direct tl:at such dealer shall ray by way of penalty, in addition to th e tax payable by him , a sum not exceed ing on e and half of that amount. (2) No order under sub-section (I) shall be marle unless the dealer has been lv ard Or has been gi ven a reasona ble opport-. nity of being heard. (3) No penalty under this sc ction shall be im posed by an officer appointed to assist the Commissioner withou t the pr evious sanction of the Commissioner. vssrssmen r