9. Calling for return from unregistered dealer

(1) If upon information which has come into his possession the Commissioner is satisfied that any dealer has been liable to pay tax under the Act in respect of any period and has never the less failed to apply for registration, the Commissioner may serve upon him a notice in Form III requiring him to furnish within one calendar month of the receipt of the notice a return in Form I for such period as may be specified in the notice.

(2) Such notice may also require the dealer to attend in person or by his agent at the office of the authority issuing the notice on the date specified therein and to produce or cause to be produced the accounts and documents specified in the notice and to show cause why in addition to the amount of tax a penalty not exceeding one and a half times that amount shall not be imposed on him.