Penalty for utilization of goods for other purposes

D. Penalty for utilization of goods for other purposes.- Where any goods purchased by a registered dealer either under sub-section (1) of section 42 or [XXXXXXX] section 42-B, at concessional rates, for use by him in the manufacture of any goods in Himachal Pradesh, other than goods declared tax free under section 7,-

1. (a) for sale in the State of Himachal Pradesh;
2. (b) for sale in the course of inter-state trade or commerce; are utilised by him for any purpose other than those specified in clause (a) or (b), such dealer shall be liable to pay as penalty, such amount not less than the difference between the amount of tax on the sale of such goods at the full rate applicable thereto under section 6 and the amount of tax payable under sub-section (1) of section 42, or [XXXXXXXXXX] section 42-B, but not exceeding one and a half times the amount of tax payable at such full rate, as any officer appointed under sub-section (1) of section 3 may, by order, impose: Provided that no order imposing such penalty shall be passed under this section unless such dealer has been given a reasonable opportunity of being heard.