(1) If the Commissioner, in the course of any proceedings under this Act, is satisfied that any dealer--
         (a) has, without reasonable cause, failed to furnish the return which he was required to furnish under section 7 or has, without reasonable cause, failed to furnish it within the time allowed and in the manner required, or
         (b) has, without reasonable cause, failed to comply with a notice under sub-section (2) of section 8, or
        (c) has concealed the particulars of his sales or deliberately furnished incorrect particulars of such sales, or
         (d) has evaded the liability to pay tax,
the Commissioner may direct that such dealer shall, in addition to any tax payable by him, pay, by way of penalty,--
         (i) in a case referred to in clause (a) or clause (b), a sum not exceeding one and a half times the tax;
         (ii) in a case referred to in clause (c), a sum not exceeding one and a half times the amount of the tax which would have been avoided if the particulars of his sales had been accepted as correct;
         (iii) in a case referred to in clause (d), a sum not exceeding one and a half times the amount of the tax sought to be evaded by him.
     (2) No order under sub-section (1) shall be made unless the dealer was given a reasonable opportunity of being heard.