Amendment status not verified — confirm the current text below against the official source.
Imposition of pe[a]ty for failure to get registcred- (l) IIa clealer, who is required ro get himselfregistered within two rnonths fi om fie date from which he is l'lrst liablc lo pay lax under seclion 8, fails lo get hrmself so regisiered' theprescribed authority may, aflergiving thc dealer an opporllrnity olbeing hear-d' by order imposeby way of penalty a sum notless than five thousancl rupees and not exceeding ten thousand rupees for c.,cn month olJeL,ult' provided that l1o pcnalty shall be imposed uncler tl'lis sub-sectio,1 in lespect ofthe same iacl fbr whrch a plosecution has been instituted and no such prcseculion shall l'e in rcspect of a facl for which a pcndlty has bcen imposed Llndcrthis section (2) Ilany peoalty is lmposed undersub-section (1)' ihe prescribed authoity shallissue a norice in theprescdbed form.lirecting the dcaler lo pay suchpenal$ by such dale as maybe specified in the notice and the date tobespccified shallnotbe less lhan fifteen days from the dale of sen,iceofsuchnotiCcandthepena]tySoi]nposedshalJbepz.idbythedea]eronorbeforefie datc so specified.lnto a Government Treasury or the State Banl< ofSikkim or any other bank' as may he rotified b) iheGovemmenl: Provided lh at the prescribed aLltho ty may,lortcasons to bo rccorded ir writing extend thedale of such payment as specified in the,rotice in lhis behalfor aliow such dealer lo pay the pcnalt-v imposed in .u- lr rt(rr.lb. _ ^f:',.lxlln.enl' r' 'l lnly Cclclllilc CHAPTERV RNTURNS. ASSESSMDNT, RE.ASSF]SSMENT AND FAYMENT OFTAX