Section 10A - Imposition of penalty in lieu of prosecution - Central Sales Tax Act, 1956

1 [Imposition of penalty in lieu of prosecution. 2 [10A. (1) ] If any person purchasing goods is guilty of an offence under clause ( b ) or clause ( c ) or clause ( d ) of section 10, the authority who granted to him or, as the case may be, is competent to grant to him a certificate of registration under this Act may, after giving him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one and a half times 3 [ the tax which would have been levied under sub-section (2) of section 8 in respect of the sale to him of the goods, if the sale had been a sale falling within that sub-section. ] : Provided that no prosecution for an offence under section 10 shall be instituted in respect of the same facts on which a penalty has been imposed under this section. 4 [ (2) The penalty imposed upon any dealer under sub-section (1) shall be collected by the Government of India in the manner provided in sub-section (2) of section 9 (a) in the case of an offence falling under clause ( b ) or clause ( d ) of section 10, in the State in which the person purchasing the goods obtained the form prescribed for the purposes of 5 [ sub-section (4) of section 8 ] in connection with the purchase of such goods ; (b) in the case of an offence falling under clause ( c ) of section 10, in the State in which the person purchasing the goods should have registered himself if the offence had not been committed. ] ----------------------------- Notes:- 1. Inserted vide Act 31 of 1958, Section 8, w.e.f. 1.10.1958. 2. S.10A renumbered as sub-section (1) of that Section by Act 28 of 1969, Section 7, (w.e.f. 1.10.1958) 3. Substituted vide Act 61 of 1972, section 7, w.e.f. 1.4.1973, before it was read as:- the tax which would have been levied under this Act in respect of the sale to him of the goods if the offence had not been committed; 4. Inserted vide Act 28 of 1969, section 7, w.e.f. 1.10.1958. 5. Substituted vide Taxation Laws (Amendment) Act, 2007 (16 of 2007), w.e.f. 1.4.2007.