Section 13(3) in Punjab General Sales Tax Act, 1948
(3)Where any dealer contravenes the provisions of sub-section (1) or sub- section (2), the Commissioner or any person appointed to assist him under sub-section (1) of section 3 may, after affording such dealer a reasonable opportunity of being heard, impose upon him a penalty which may extend to [two thousand rupees] [Substituted for 'five hundred rupees' by Punjab Act 1 of 1994 w.e.f. 29.9.1993.].
