Imposition of penalty in lieu of prosecution

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..... 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 with .....

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..... rchasing 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 i .....

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