30. Imposition of penalty for failure to get registered.-
(1) If a dealer, who is required to get himself registered within three months from the date from which he is first liable to pay tax fails to get himself so registered, the prescribed authority may, after giving such dealer an opportunity of being heard, by order impose by way of penalty a sum of five thousand rupees.
(2) If any penalty is imposed under sub-section (1), the prescribed authority shall issue a notice in the prescribed form directing the dealer to pay such penalty by such date as may be specified in the notice, and the date to be specified shall not be less than thirty days from the date of service of such notice and penalty so imposed shall be paid by the dealer in the prescribed manner.