Section 12(6) in Himachal Pradesh General Sales Tax Act, 1968
(6)If a dealer fails without sufficient cause to comply with the requirements of the provisions of sub-section (3) or sub-section (4), the Commissioner or any person appointed to assist him under sub-section (1) of section 3 may, after giving such dealer a reasonable opportunity of being heard, direct him to pay, by way of penalty, a sum [which shall not be less than ten per centum, but which shall not exceed] [Substituted for the words 'not exceeding' by Act No. 5 of 1991 (Sec. 7).] one and half times of the amount of tax to which he is assessed or is liable to be assessed under section 14 in addition to the amount of tax to which he is assessed or is liable to be assessed, and where no, tax is payable, a sum not exceeding one hundred rupees.
