205. Imposition of penalty for non-issue of cash memo or bill in respect of sale price exceeding two hundred rupees

(1) Where a dealer fails to issue cash memo or bill required under section 63, and it appears to the appropriate assessing authority that he is liable to pay penalty under section 64, such assessing authority shall serve a notice in Form 4 directing him to appear in person or through his agent and show cause on the date, time and at the place specified in such notice as to why a penalty as proposed in the notice shall not be imposed on him.

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

(3) After considering the cause, if any, shown by the dealer in pursuance of the notice referred to in sub-rule (1), the appropriate assessing authority may, by an order in writing, impose such amount of penalty under section 64 on such dealer as he deems fit and proper.

(4) The appropriate assessing authority shall serve a notice in Form 5 upon the dealer directing him to pay the amount of penalty so imposed by the order referred to in sub-rule (3), and specifying the date, not less than twenty days after the service of the notice, by which the payment shall be made and the date by which the receipted challan in proof of such payment shall be produced before the said authority.

Explanation,-For the purposes of this rule, the expression "appropriate assessing authority" shall also include such other officer as the Commissioner may authorise, in writing, in this behalf.