Exhibition table of tax and statement of penalties

A table of the tax authorised to be taken at the office of the taxing authority or at any check-post or barrier, shall be exhibited, in a conspicuous place near or in such office, check-post or barrier, legibly written or printed in Hindi and English words and figures, to which shall be annexed, written or printed in like manner, a statement of penalties for evading or refusing to pay the tax. (3) The person who files application(s) electronically and is not required to register under the provisions of this Act, shall be required to make such application under his digital signature: Provided that where such application is filed without affixing digital signature, the said person shall be required to submit to the appropriate authority, a duly signed hard copy of such electronically made application as printed from the official website of the Excise and Taxation Department, Government of Himachal Pradesh within seven days of making an on-line application, failing which the application so made shall be rejected without any further notice. (4) The person who files return(s) alongwith the requisite enclosures electronically shall authenticate the same by affixing his digital signatures: Provided that where such return(s) is filed without affixing digital signature, the said person shall be required to submit to the appropriate authority, a duly signed hard copy of such electronically filed return(s) duly printed from the official website of the Excise and Taxation Department, Government of Himachal Pradesh, within fifteen days of the last date for filing of such return(s). If such person fails to do so, he shall be liable to pay by way of penalty a sum not exceeding five thousand rupees.