[9. Penalty.––If any person,—
(a) contravenes any of the provisions of the Act and the rules made thereunder, or
(b) fails to pay the tax due within the time allowed, or
(c) fails to furnish the returns within the time allowed, or
(d) furnishes in-accurate particulars in the return, or
(e) prevents or obstructs inspection, search or seizure by an officer authorised under this Act,
the Petrol Taxation Officer shall in addition to the amount of tax payable by him impose by way of penalty—
(i) in respect of clause (a), a sum not exceeding the amount of tax payable but not less than 50 of such tax ;
(ii) in respect of clause (b), a sum not exceeding the amount of tax payable but not less than 20 of such tax ;
(iii) in respect of clause (c), a sum not exceeding 25 of the amount of tax payable but not less than 10 of the such amount ;
(iv) in respect of clause (d), a sum not exceeding double the amount of tax sought to be evaded but not less than 50 thereof ; and
(v) in respect of clause (e), a sum not exceeding Rs. 500 but not less than Rs. 100 :
Provided that no such penalty shall be imposed unless the person liable to penalty is given an opportunity of being heard :
Provided further that if in respect of a default specified in clause (b) or clause (c) the person in default proves to the satisfaction of Petrol Taxation Officer that he was prevented by a sufficient cause from paying the tax or furnishing the return in time, the Petrol Taxation Officer may not impose the penalty :
Provided also that no person shall be prosecuted under section 10 in respect to an offence for which a penalty has been imposed under this section.
Explanation.—For the purpose of this section the tax sought to be evaded means the excess of the tax assessed over the tax payable on the basis of return filed.]