Section 42(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)II a registered dealer contravenes the provisions of sub-section (1), the Commissioner may, after giving such dealer an opportunity of being heard, direct him to pay by way of penalty a sum of rupees one hundred for each sale in respect of which such contravention has taken place subject to a maximum of rupees five thousand.Chapter-IX Certain Powers of the Commissioner and Delegation by Commissioner of his Powers
