Rule 172

Name boards and notices.-(1) Every dealer liable for registration under section 22 shall exhibit at the entrance to his place of business, including branches and godowns, a name board showing the name of the dealer or the trade name with full address.

(2) The Government or the Commissioner, may by notification published in the Official Gazette, require all dealers or any class thereof specified in such notification to display at a conspicuous place in the premises of their place of business in such a manner as to be within the view of the customers,-

(a) a notice containing a request to the customers to insist upon the issue of a tax invoice or bill of sale for goods purchased by them; and

(b) a notice containing a list of goods available for sale together with the rate of tax applicable to each such good.

(3) Any dealer who fails to comply with the requirements of a notification issued under the sub-rule (2) shall, on conviction by a Magistrate of First Class, be punishable with fine of rupees one thousand, and where non-compliance is continuous, with a further fine of one hundred rupees for every day of noncompliance.

(4) An offence under this rule may be compounded by any officer of the Department for a sum of rupees one thousand, only after the dealer has complied with the requirements of a notification issued under sub-rule (2).