- Where the licence fee, registration fee or exemption fee payable by a dealer under the Act has escaped levy or has been charged at a lower rate, the Commissioner shall serve on such dealer a notice in Form 47 specifying the amount of fee due from him, and calling upon him to show cause why such amount should not be levied and/or penalty should not be imposed. After considering the objections, if any, raised by the dealer and after making such enquiry as he may deem necessary, the Commissioner shall pass such order as he thinks fit.
