Section 12A(5) in Himachal Pradesh General Sales Tax Act, 1968
(5)If any person contravenes any or all the provisions of sub-sections (1), (3) and (4) the prescribed authority shall, after giving an opportunity of being heard, by an order, in writing, direct that such person shall pay by way of penalty, a sum not exceeding twice the amount of tax deductible under sub-section (1).
