Imposition and demand of penalty for the failure of a dealer to get registration.
8. (1) Where it appears to the appropriate assessing authority that a dealer is liable to pay penalty under sub-section (4) of section 23, he shall serve a notice in Form No. 4 upon such dealer directing him to appear in person or through an agent and show cause, on the date and the time and place specified in such notice, as to why penalty as proposed in the notice shall not be imposed on him.
(2) The appropriate assessing authority shall fix a date for hearing, which, ordinarily, shall not be less than fifteen days from the date of issue of such notice.
(3) The appropriate assessing authority, after hearing the dealer, may, by order in writing, impose such amount of penalty as he deems fit and proper and shall serve a notice in Form No. 5 upon the dealer directing him to pay the amount of penalty so imposed specifying the date, not less than twenty days from the date of service of the notice, by which the payment shall be made and the date by which the receipted challan in proof of such payment shall be produced before the said authority. |