(3)If a registered dealer or any other dealer required to furnish return under sub-section (2) of section 33, without any sufficient cause,-(a)Fails to comply with the requirements under sub-section (2) or (3) of section 33; or(b)Fails to furnish, the proof of payment in relation to any voluntary disclosure made in accordance with sub-section (5) of section 33, or(c)Fails to furnish the proof of payment as required under sub-section (6) of section 33,the Commissioner may, after giving the dealer a reasonable opportunity of being heard, direct him to pay in addition to any tax, interest and penalty under sub-section (1) and (2) payable or paid by him, a penalty of a sum of rupees one hundred per each day of default subject to a maximum of rupees ten thousand.
