Rounding off of the amount of tax, interest or penalty 30

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from which he is first liable to pay tax, fails to get himself so registered, the Commissioner may, after giving the dealer an opportunity of being heard, by order impose by way of penalty a sum of rupees one thousand for each month of default : Provided that no penalty shall be imposed under this sub-section in respect of the same fact for which a prosecution has been instituted and no such prosecution shall lie in respect of a fact for which a penalty has been imposed under this section. (2) If any penalty is imposed under sub-section (1), the Commissioner shall issue a notice in the prescribed form directing the dealer to pay such penalty by such date as may be specified in the notice, and the date to be specified shall not be less than fifteen days from the date of service of such notice and the penalty so imposed shall be paid by the dealer into a Government Treasury by the date so prescribed; Provided that the Commissioner may, for reason to be recorded in writing, extend the date of such payment as specified in the notice in this behalf or allow such dealer to pay the penalty imposed in such number of instalments as he may determine. 22 Registration of Transporters :- (1) No transporter, carrier, or transporting agent shall operate its transport business in Tripura relating to taxable goods without being registered by the Commissioner of Taxes. (2) Every transporter required by sub-section (1) to be registered shall apply for registration to the Commissioner in the prescribed manner and obtain a certificate of registration as prescribed. (3) After receipt of an application under sub-section (2), the Commissioner of Taxes shall, if he is satisfied after such enquiry as may be deemed necessary that the application is in order, register the applicant. (4) The Commissioner may for good or sufficient reason, demand from a registered transporter or a transporter who has applied for registration, reasonable security for protection of tax. (5) The Commissioner may suspend or cancel the certificate of