Amendment status not verified — confirm the current text below against the official source.
Where any person or a dealer – (i) fails to comply with a direction given by any officer or authority appointed or authorized or constituted under this Act; or (ii) violates any of the provisions of this Act or the rules made thereunder for which no specific penalty has been provided elsewhere under this Act or the rules, the assessing authority or any other officer not below the rank of an Assistant Commercial Taxes Officer as authorized by the Commissioner, may direct that such person or dealer 3 [shall pay by way of penalty a sum not exceeding rupees two thousand, and in case of a continuing default, a further penalty of rupees twenty five for every day of such continuance.]