49. Notice under sub-section (3) of Section 9, sub-section (6) of Section 22, sub-section (7) of Section 24, sub-section (9) of Section 32, sub-section (2) of Section 42, sub-section (4) of Section 44, sub-section (2) of Section 57 and Rule 93.
(1)Where-(a)a registered dealer having purchased declared goods for use as raw material for the manufacture of other goods for sale utilises them for any purpose other than the purpose specified in sub-section (2) of Section 9; or(b)a dealer without reasonable cause fails to get himself registered within the prescribed time as required by sub-section (1) or sub-section (2) of Section 22; or(c)a person who has been granted a provisional registration certificate under Section 24, having purchased raw material on payment of tax in accordance with clause (a) of sub-section (2) of Section 9, fails to start selling goods manufactured by him within the period specified in the certificate or within the period extended by the Commissioner, as the case may be; or(d)a dealer fails to pay the tax assessed or penalty imposed on him or any other amount due from him within the time specified therefor in the notice of demand and the dealer has not obtained any order under sub-section (8) of Section 32 or has failed to pay tax or penalty in accordance with the order passed under sub-section (8) of Section 32; or(e)a dealer, whose turnover exceeds rupees one lac fifty thousand in any year, contravenes the provisions of sub-section (1) of Section 43; or(f)a registered dealer having filed declaration as required by sub-section (1) of Section 44 fails to send a previous intimation under sub-section (3) of Section 44; or(g)a dealer has not accounted for any goods in the books, registers or accounts maintained by him in order to sell them with a view to evade payment of tax; or(h)any clearing or forwarding agent fails to furnish any particulars in respect of any transaction of any dealer with him as required under Section 57; or(i)a dealer contravenes the provisions of any rule made under the Act,then, in every such case, the assessing authority or the authority competent to impose penalty, as the case may be, shall serve on the dealer or the person, as the case may be, a notice which shall, as far as may be, be in Form 48 specifying the default and calling upon him to show cause by such date, ordinarily not less than fifteen days from the date of service of the notice, as may be fixed in that behalf, why a penalty should not be imposed upon him and why the declaration furnished by him under sub-section (1) of Section 44 be not annulled and may require him to produce any evidence which he may wish to produce in support of his objection:Provided that no such notice shall be necessary when the dealer or the person, as the case may be, having appeared before the assessing authority or the authority competent to impose penalty, as the case may be, waives such notice.(2)On the date fixed in the notice issued under sub-rule (1) the assessing authority or the authority competent to impose penalty, as the case may be, shall, after considering objections raised by the dealer or the person, as the case may be, and examining such evidence as may be produced by him and after taking such other evidence as may be available, impose a penalty and/or annul the declaration or pass any other suitable order. An authenticated copy of the order shall be served on the dealer or the person, as the case may be.
