45. Imposition of penalty in Certain cases and bar to prosecution. - (1) Where, any dealer or Commission agent becomes liable to pay purchase tax under the provisions of sub-section (1) or (2) of section 16, then, the Commissioner may impose on him, in addition to any tax payable,-
(a)if he has included the purchase price of the goods in his turnover of purchases as required by sub-section (1) of section 16, a sum by way of penalty not exceeding half the amount of tax, and(b)if he has not so included the purchase price as aforesaid, a sum by way of penalty not exceeding twice the amount of tax.(2)If, while assessing the amount of tax due from a dealer under section 41, it appears to the Commissioner that such dealer-(a)has failed to apply for registration as required by section 29, or(b)has without reasonable cause, failed to comply with the notice under section 41, or,(c)has concealed the particulars of any transaction or deliberately furnished inaccurate particulars of any transaction liable to tax.the Commissioner may impose upon the dealer by way of penalty, in addition to any tax assessed under section 41, a sum not exceeding one and one-half times the amount of the tax.(3)If a dealer fails to present his Licence, Recognition or as the case may be. Permit for cancellation as required by section 35 or 36, the Commissioner may impose upon the dealer by way of penalty, a sura not exceeding two thousand rupees.(4)If a dealer fails without sufficient cause to furnish any declaration or any return as required by section 40, the Commissioner may impose upon the dealer by way of penalty, a sum not exceeding two thousand rupees.(5)Where in the case of a dealer the amount of tax-(a)assessed for any period under section 19, 41 or 50; or(b)reassessed for any period under section 44,exceeds the amount of lax already paid under sub-section (1), (2) or (3) of section 47 by the dealer in respect of such period by more than twenty per cent, of the amount of tax so paid, the dealer shall be deemed to have failed to pay the tax to the extent of the difference between the amount so assessed or reassessed as aforesaid and the amount paid.(6)Where under sub-section (5), a dealer is deemed to have failed to pay the tax to the extent mentioned in the said sub-section, there shall be levied on such dealer, a penalty of such amount as is equivalent to the amount of simple interest for the period commencing on the date of expiry of the time prescribed for payment of tax under sub-section (1), (2) or (3) of section 47 and ending on the date of assessment or, as the case may be, reassessment, at the rate of twenty-four per cent, per annum on the amount of tax equivalent to such difference or any less amount remaining unpaid during such period:Provided that where in assessing the amount of tax from any dealer under section 19, 41 or 50 in respect of any period, the time taken for making an order of assessment exceeds eighteen months from the date of expiry of the time prescribed for the payment of tax under sub-section (1), (2) or (3) of section 47, the Commissioner shall estimate the amount of penalty payable by the dealer for the period between the date of expiry of the said period of eighteen months and the date of payment of tax specified in the notice under sub-section (4) of section 47 in respect of the amount of tax falling under sub-clause (ii) of clause (a) of the said sub-section;Provided further that where the Commissioner is satisfied that the difference between the amount payable as assessed or reassessed and the amount paid has taken place on account of some reasonable cause, he may remit the whole or part of the penalty, payable in respect of any period by any dealer.(7)Wherever any person without sufficient cause, to furnish any information required by section 38, the Commissioner may by an order in writing impose upon the dealer by way of penalty a sum not exceeding two thousands rupees,(8)if any, dealer contravenes the provisions of section 57 the Commissioner may, direct him to pay by way of penalty a sum not exceeding ten percent of the amount of the bill or cash memorandum in respect of which such contravention has been made.(9)If the Commissioner has reason to believe that any person is liable to a penalty under any of the provisions of this section, he shall serve on him a notice requiring him on a date and at a Pusey specified in the notice to attend and to show cause why a penalty as provided in such, provision should not be imposed on him.(10)The Commissioner shall thereupon hold an inquiry, and shall make such order as he thinks fit.
