Imposition of penalty in lieu of prosecution

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....the case may be, is competent to grant to him a certificate of registration under this Act may, after giving him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one and a half times ^3[the tax which would have been levied under sub-section (2) of section 8 in respect of the sale to him of the goods, if the sale had been a sale fal....

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....     (b) in the case of an offence falling under clause (c) of section 10, in the State in which the person purchasing the goods should have registered himself if the offence had not been committed.]       ----------------------------- Notes:- 1. Inserted vide Act 31 of 1958, Section 8, w.e.f. 1.10.1958. 2. S.10A renumbered as sub-s....