Powers to impose pecuniary penalties

(1) Where a proprietor commits any omission or act specified in clause (a), or clause (b) of sub-section (1) of section 14, the Commissioner or any person appointed under sub-section (1) of section 4 may, after affording the proprietor a reasonable opportunity of being heard, direct him to pay, by way of penalty in addition to the tax to which he is assessed or is liable to be assessed, an amount not exceeding two thousand rupees. (2) No prosecution for an offence under this Act shall be instituted against a proprietor in respect of the same facts on which a penalty has been imposed upon him under sub-section (1).