Section 6(2) in The West Bengal Luxury Tax Act, 1994
(2)If a stockist fails to obtain a licence under sub-section (1) within a period of one month of the commencement of this Act or within a period of seven days from the date of his liability under section 4, whichever is later, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose, by way of penalty, a sum being not less than five thousand rupees and not more ten thousand rupees, for each month of delay in obtaining the licence and direct the stockist by a notice to pay the amount of such penalty into a Government Treasury or the Reserve Bank of India within the date specified in the notice:Provided that no penalty under this sub-section shall be imposed in respect of the same fact for which a prosecution under sub-section (2) of section 19 has been instituted and no prosecution would lie vice versa.
