Amendment status not verified — confirm the current text below against the official source.
(1) Where a proprietor commits any omission ecuniary oract specified in clause (a), or clause (b) of sub-section penalties. (1) of section 14, the Commissioner or any person appointee under sub-section (/) of section 4 may, after affording the proprietor area sonable opportunity of being heard, direct him to pay, by way of penalty in addition to the tax to which he is assessed or IS liable to be assessed, an amount not exceeding two thousand rupees. (2) No prosecution for an offence under this Act shall be instituted against a proprietor im respect of the same facts on which a penalty has been imposed upon him under sub-section (/)]. i i i ‘ fficer Bat of certain