(1) The Commissioner may impose a penalty not exceeding rupees five hundred on a dealer or a person, as the case may be, committing a breach of any of the provisions of these rules.

(2) If on the date fixed for hearing by assessing authority under rule 31 or any other date to which the hearing may be adjourned, the dealer does not appear before the said authority either in person or through a person duly authorized by the dealer, as required by sub-section () of section 23, the said authority may impose a penalty not exceeding rupees five hundred for each of such default.