(1) If the Commissioner upon information which has come into his possession, is satisfied that any dealer who has been liable to pay tax under this Act, in respect of any period, has failed to get himself registered, the Commissioner shall proceed in such manner as may be prescribed to assess to the best of his judgement the amount of tax due from the dealer in respect of such period and all subsequent periods and in making such assessment shall give the dealer reasonable opportunity of being heard.
(2)The Commissioner may, if he is satisfied that the default was without reasonable cause direct that the dealer shall pay, by way of penalty in addition to the amount of tax so assessed, a sum equal to the amount of tax assessed or a sum of rupees ten thousand whichever is more.
(2)The Commissioner may, if he is satisfied that the default was without reasonable cause direct that the dealer shall pay, by way of penalty in addition to the amount of tax so assessed, a sum equal to the amount of tax assessed or a sum of rupees ten thousand whichever is more.
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More sections of this act
Section 1 · Short title extent and commencementSection 2 · DefinitionsSection 3 · Incidence TaxSection 4 · Tax payable by a dealer or a personSection 5 · Levy of Value Added Tax on goods specified in the Schedule appended to this Act:-Section 6 · Purchase tax payable on purchase of certain goodsSection 7 · Levy of tax on containers and packing materialsSection 8 · ExemptionIndia Code, Government of India. Text fetched 15 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.