Imposition of penalty in lieu of prosecution

A. Imposition of penalty in lieu of prosecution .- If any person specified in sub-section (1) of section 35 is guilty of an offence under that sub-section, any officer-in-charge of a check-post or barrier or any other officer not below the rank of an Excise and Taxation Officer appointed under sub-section (1) of section 3, or such other officer as the State Government may, by notification, appoint, within his jurisdiction, may, after affording to the person concerned a reasonable opportunity of being heard, by order, in writing, impose upon him by way of penalty,-

1. (a) in case of sale to him of the goods, if the sale had been a sale within this Act, a sum not exceeding one and a half times of the tax which would have been levied under this Act; or
2. (b) in case of non-taxable goods, a sum as may be calculated at the rate of ten paise in a rupee as if such goods were liable to tax; or
3. (c) in cases which do not fall either under clause (a) or clause (b), a sum not exceeding three thousand rupees for each offence: Provided that the penalty for offences under sub-section (7) of section 12 shall be imposed under the same sub-section: Provided further that no prosecution for an offence under sub-section (1) of section 35 shall be instituted in respect of the same facts on which a penalty has been imposed under this section or sub-section (7) of section 12.