Section 21(9) in The Himachal Pradesh Value Added Tax Act, 2005
(9)If the tax assessed under this Act or any instalment thereof is not paid by any dealer within the time specified [therefor] [Substituted for the word 'therefore' by Act No 14 of 2009 vide notification No. LLR-D (6)-20/2009-Leg. Dated 19.9.2009 published in R.H.P. (Extra-ordinary) on 22.9.2009.] in the notice of assessment or in the order permitting payment in instalments, the Commissioner, or any person appointed to assist him under sub- section (1) of section 3, may after giving such dealer an opportunity of being heard, impose on him a penalty not exceeding the sum due from [but which shall not be less than one thousand rupees.] [him Inserted by Act No. 2 of 2013 vide notification No. LLR-D(6)-35/2012-LEG dated 05-01-2013 published in R.H.P. on 15-01-2013.]
