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The West Bengal Sales Tax Rules, 1995
Chapter III : Registration of dealer, amendment and cancellation of certificate of registration and imposition of penalty for failure to get registered

25. Imposition and demand of penalty for the failure of a dealer to get registration

(1) Where it appears to the appropriate registering authority that a dealer is liable to pay penalty under sub-section (1) of section 29, he shall serve a notice in Form 4 upon such dealer directing him to appear in person or through agent and show cause on the date and at the time and place specified in such notice as to why a penalty as proposed in the notice shall not be imposed on him.

(2) The appropriate registering authority shall fix a date for hearing ordinarily not before twenty days from the date of issue of such notice.

(3) Where the appropriate registering authority imposes penalty in accordance with the provisions of sub-section (1) of section 29, he shall issue a notice in Form 5 directing the dealer to pay the penalty so imposed in the manner referred to in sub-section (2) of section 29.