Central Government Act
Section 13(5) in The Central Sales Tax Act, 1956
(5) In making any rule under this section 3[ the Central Government or, as the case may be, the State Government] may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues. CHAP GOODS OF SPECIAL IMPORTANCE IN INTER- STATE TRADE OR COMMERCE CHAPTER IV GOODS OF SPECIAL IMPORTANCE IN INTER- STATE TRADE OR COMMERCE