Amendment status not verified — confirm the current text below against the official source.
(I) If a registered dealer or a dealer contravenes the provisions of section 64, the Commissioner may, after giving such dealer a reasonable opportunity of being heard, by an order in writing, direct that he shall pay, in the manner as may be prescribed, by way of penalty, a sum equal to double the amount of tax which could have been levied under this Act in respect of the sales referred to in that section where no tax invoice, cash memorandum or bill, as the case may be; has been issued, or five thousand rupees, whichever is greater: Provided that if such registered dealer or dealer proves to the satisfaction of the Commissioner that he deals exclusively in goods specified in Schedule A, sales of which are declared tax-free under section 21, the Commissioner may exempt such registered dealer or dealer from payment of penalty or impose such lesser amount of penalty as he deems fit and proper. (2) Any penalty imposed under sub-section (1) shall be paid by the registered dealer or dealer into a Government Treasury or the Reserve Bank of India by such date as may be specified in a notice to be issued by the Commissioner in this behalf, and the date to be so specified shall not be less than fifteen days from the date of service of such notice. PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 39 The West Bengal Value Added Tax Act, 2003. Production and inspection pf accounts, registers and documents. Seizure of dealer's accounts. (Chapter X.—Production, inspection, search and seizure of accounts of a dealer or person and sealing of any place, room and almirah, etc.—Sections 66, 67.) CHAPTER X Production, inspection, search and seizure of accounts of a dealer or person and sealing of any place, room and almirah, etc.