Section 16(c) in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
(c)If the tax is not paid within the time fixed by the notice issued under sub rule (a), the Petrol Taxation Officer may, after calling upon the [dealer] [Word retail omits vide Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.] to show cause, proceed to impose a penalty under the provisions of section 9 of the Act.
