https://www.taxtmi.com/acts?id=2202 The registering authority may, after giving the purchaser a reasonable opportunity of being heard, impose by written order a penalty not exceeding one and a half times the tax that would have been levied on the sale to him; imposition of such a penalty precludes prosecution for the same facts. The penalty is to be collected by the Government in the prescribed manner, with the State for collection determined by where the purchaser obtained prescribed forms or where he should have registered. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 21 Aug 2012 16:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2202 The registering authority may, after giving the purchaser a reasonable opportunity of being heard, impose by written order a penalty not exceeding one and a half times the tax that would have been levied on the sale to him; imposition of such a penalty precludes prosecution for the same facts. The penalty is to be collected by the Government in the prescribed manner, with the State for collection determined by where the purchaser obtained prescribed forms or where he should have registered. Act-Rules Central Sales Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2202