(1)If the Commissioner, in the course of any proceedings under this Act is satisfied that any dealer :-(a)has without reasonable cause, failed to furnish the return which he was required to furnish under section 8 or section 11, or has, without reasonable cause, failed to furnish it within the time allowed and in the manner required, or(b)has without reasonable cause, failed to comply with a notice under sub-section (2) of section 9, or(c)has concealed the particulars of his turnover or deliberately furnished inaccurate particulars of such turnover, or(d)has evaded in any way the liability to pay tax, he may direct that such dealer shall pay by way of penalty, in addition to the tax payable by him, a sum not exceeding one and a half times that amount [but] [Inserted by The Tripura Sales Tax (Second Amendment) Act, 1981, w. e. f. 4.5.1981.] which shall not be less than 10% of that amount ;[Explanation . [Inserted by The Tripura Sales Tax ( Fourth Amendment) Act, 1987, w. e. f. 12.5.1987.] - For the purpose of this section, a proceeding includes a proceeding for assessment under section 9 of the Act.]
