17. Failure to be registered. –

(1) If a dealer liable to pay tax under the Act fails to get himself registered under sub-rule (1) of rule 15, the registering authority shall issue him a notice to show cause in Form VAT-111 and, after hearing him, impose penalty under sub-section (1) of section 28.

(2) Where penalty under sub-section (1) of section 28 is imposed on the dealer for failure to get registered under sub-rule (1), the registering authority shall issue a notice of demand in Form VAT-313 along with the order imposing penalty.