31. Notice under sub-section (6) of section 16, sub-section (8) of section 25, sub-section (2) of section 42, sub-section (2) of section 54, sub-section (6) of section 57 and rule 82 -

(1) Where -

(a) a dealer without reasonable cause fails to get himself registered within the prescribed time as required by sub-section (1) or sub-section (2) of section 16; or

(b) a dealer fails to pay the tax assessed or penalty imposed on him or any other amount due from him within the time specified therefor in the notice of demand and the dealer has not obtained any order under sub-section (7) of section 25 or has failed to pay tax or penalty in accordance with the order passed under sub-section (6)thereof; or

(c) a registered dealer, who contravenes the provisions of sub-section (1) of section 42; or

(d) a registered dealer has concealed his turnover or aggregate of purchase price or has furnished false particulars of sales/purchases in returns furnished by him; or

(e) a dealer has not accounted for any goods in the books, registers or accounts maintained by him with a view to evade payment of tax; or

(f) a dealer contravenes the provisions of any rule made under the Act,

then, in every such case, the assessing authority or the authority competent to impose penalty, as the case may be, shall serve on the dealer, a notice which shall, as far as may be, be in form 29 specifying the default and call upon him to show cause by such date, ordinarily not less than fifteen days from the date of service of the notice, as may be fixed in that behalf, why a penalty should not be imposed upon him and may require him to produce any evidence which he may wish to produce in support of his objection ;

Provided that no such notice shall be necessary when the dealer appearing before the assessing authority or the authority competent to impose penalty, as the case may be, waives such notice.

(2) On the date fixed in the notice issued under sub-rule (1) the assessing authority or the authority competent to impose penalty, as the case may be, shall, after considering objections raised by the dealer and examining such evidence as may be produced by him and after taking such other evidence as may be available, impose a penalty or pass any other suitable order. An authenticated copy of the order shall be served on the dealer.