(1)   All assessees having income from business or profession shall display their National Tax Number certificate at some conspicuous place of their business premises.

(2)   Where any person has, without reasonable cause, failed to comply with the provisions of sub-section (1), the Deputy Commissioner may, with the prior approval of Commissioner impose a fine which may not exceed two thousand rupees.

(3)   No action under sub-section (2) shall be taken unless the assessee has been given a reasonable opportunity of being heard.