Penalties

(1) If the Commissioner, in the course of any proceeding under this Act is satisfied that any dealer- (a) has without reasonable cause, failed to furnish the return which he was required to furnish under section 10 or 13, or has, without reasonable cause, failed to furnish it within the time allowed and in the manner required; or (b) has without reasonable cause. Failed to comply with a notice under sub-section (2) of section 11; or (c) has concealed the particulars of his sales or deliberately furnished inaccurate particulars of such sales; or (d) has evaded in any way the liability to pay tax, he may direct that such dealer shall pay by way of penalty, in addition to the tax payable by him, the sum not exceeding one and a half times that amount. (2) No order under sub-section (1) shall be made unless the dealer has been heard or has been given reasonable opportunity of being heard. (3) No penalty under this section shall be imposed by an officer appointed to assist the Commissioner without the previous sanction of the Commissioner.