Section 10A:
Imposition of penalty in lieu of prosecution.
1[10A. Imposition of penalty in lieu of prosecution.--, 2[(1)] If any person purchasing goods is
guilty of an offence under clause (b) or clause (c) or clause (d) of section 10, the authority who granted to
him or, as 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 falling
within that sub-section]:
Provided that no prosecution for an offence under section 10 shall be instituted in respect of the same
facts on which a penalty has been imposed under this section.
4[(2) The penalty imposed upon any dealer under sub-section (1) shall be collected by the
Government of India in the manner provided in sub-section (2) of section 9--
(a) in the case of an offence falling under clause (b) or clause (d) of section 10, in the State in
which the person purchasing the goods obtained the form prescribed for the purposes of 5[sub-section
(4) of section 8] in connection with the purchase of such goods;
(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. Ins. by Act 31 of 1958, s. 8 (w.e.f. 1-10-1958).
2. Section 10A re-numbered as sub-section (1) thereof by Act 28 of 1969, s. 7 (w.r.e.f. 1-10-1958).
3. Subs. by Act 61 of 1972, s.9, for certain words (w.e.f. 1-4-1973).
4. Ins. by Act 28 of 1969, section 7 (w.r.e.f. 1-10-1958).
5. Subs. by Act 16 of 2007, s. 5, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).