Substitution of new section 13A

For section 13-A of the principal Act, the following section shall be substituted, namely:- "13-A. If any dealer who is not liable to pay tax under this Act, fails to submit a return as required by the provisions of this Act or the rules made thereunder the assessing authority after giving the dealer a reasonable opportunity of being heard direct him to pay by way of penalty a sum not exceeding rupees five hundred."