Section 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]:
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.