- Where any dealer or a person fails to comply with a direction given by any officer or authority appointed or constituted under this Act, or violates any of the provisions of this Act or the rules, for which no specific penalty has been provided elsewhere under the Act or the rules, the assessing authority or any other officer not below the rank of Assistant Commercial Taxes Officer as authorised by the Commissioner, may direct that such person shall pay by way of penalty, a sum not exceeding Rs. 2000/- and in the case of continuing default, a further penalty of Rs. 25/- for every day of such continuance.
