(a)Prosecution of vendors for breach of conditions of licences other than those of serious character, should not ordinarily be resorted to. These cases should be dealt with departmentally as far as possible. For minor irregularities a warning may be given in the first instance. For serious shop offences or where repeated warnings fail to correct a vendor his licence is liable to be cancelled. Attention is, however, called to Section 76 (1) of the Act, which provides for compounding such offences.(b)Penalty for non-payment of duty or fee: If any person or any licence holder under this Rules fails to pay any duty, fee or any other levy due to the Government, which under this Rule he is liable to pay and for which he has received due notice from the Excise Commissioner or a Collector, shall be liable to pay a penalty which may extend to three hundred percent of the duty, fee or other levies due from him.
