Section 35A in Himachal Pradesh General Sales Tax Act, 1968
35A. [ Imposition of penalty in lieu of prosecution. [Sections 35-A added vide Act No. 18 of 1991 (Sec. 7) Subsequently Substituted vide Act No. 12 of 1992 (Sec. 3), w.e.f. 1.8.1992.]
- If any person specified in sub-section (1) of section 35 is guilty of an offence under that sub-section, any officer-in-charge of a check-post or barrier or any other officer not below the rank of an Excise and Taxation Officer appointed under sub-section (1) of section 3, or such other officer as the State Government may, by notification, appoint, within his jurisdiction, may, after affording to the person concerned a reasonable opportunity of being heard, by order, in writing, impose upon him by way of penalty, -(a)in case of sale to him of the goods, if the sale had been a sale within this Act, a sum not exceeding one and a half times of the tax which would have been levied under this Act; or(b)in case of non-taxable goods, a sum as may be calculated at the rate of ten paise in a rupee as if such goods were liable to tax; or(c)in cases which do not fall either under clause (a) or clause (b), a sum not exceeding three thousand rupees for each offence:Provided that the penalty for offences under sub-section (7) of section 12 shall be imposed under the same sub-section:Provided further that no prosecution for an offence under sub-section (1) of section 35 shall be instituted in respect of the same facts on which a penalty has been imposed under this section or sub-section (7) of section 12.]
