B.N.Sapru, J. - (1.) This is an assessee's revision.
(2.) A penalty was imposed on the assessee under the provisions of Section 15-A(1)(g) on 21st August, 1979, for having failed to obtain registration for the year 1975-76. When the notice of the proceedings was given to the assessee, the assessee submitted an explanation.
(3.) The Sales Tax Officer while noticing the explanation, did not attach weight to it and imposed a penalty of Rs. 500.;