236. Manner of imposition of penalty for concealment of sales and payment of such penalty
(1) Where it appears to the appropriate assessing authority that it is necessary to proceed against a dealer under sub-section (1) of section 76, such authority shall serve upon such dealer a notice in Form 51 directing him to appear before him in person or through an authorised agent and
[a] to produce before him the books of accounts, registers or documents for examination,
[b] to explain the books of accounts or documents produced by such dealer or evidence came into possession of the appropriate assessing authority, and
[c] to show cause on the date specified in such notice why penalty as specified in the notice shall not be imposed on him.
(3) After examining the books of accounts, documents or evidence, produced by the dealer and considering his objection, the appropriate assessing authority shall impose penalty upon the dealer under sub-section (1) of section 76 for such amount as he deems fit and a reasonable notice in Form 52 upon such dealer directing him to make payment of the amount in accordance with the provisions of sub-section (2) of section 76 and to produce the receipted challan in proof of such payment by the date specified in the said notice.