Section 16(6) in The Chhattisgarh Value Added Tax Act, 2005
(6)Without prejudice to the provisions of sub-section (6) of Section 21, when a dealer has without reasonable cause, failed to gel himself registered within the prescribed time as required by sub-section (1) or clause ( a) or clause (b) of sub section (2) the Commissioner may, after giving such dealer a reasonable opportunity of being heard, direct him to pay by way of penalty, a sum not exceeding rupees five hundred.
