(1)   All assessees shall obtain National Tax Number Card on payment of a prescribed fee.

(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 the Commissioner, impose a fine not exceeding 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.