Procedure for imposition of penalty on transporter or person for contravention of provisions of second proviso to sub-section (1) or first proviso to sub section (2) of section 76.

126. (1) Where the Assistant Commissioner or Sales Tax Officer finds that a person or transporter has contravened the provisions of second proviso to subsection (1) or first proviso to sub-section (2) of section 76, as the case may be, after the person or transporter is given at his option, the custody of seized goods, and a penalty is required to be imposed on such person or transporter under section 78, such authority shall serve a notice in Form No. 62 upon such person or transporter directing him to appear in person or through his agent, as the case may be, and to show cause on the date and at the time and place specified in such notice why a penalty under section 78 shall not be imposed on him.

(2) The Assistant Commissioner or Sales Tax Officer shall fix a date for hearing not less than fifteen days from the date of issue of the notice referred to in sub-rule (1):

Provided that the requirement of allowing fifteen days' time in the notice for showing cause may, at the request of the person or transporter, be waived by the authority who serves such notice.

(3) The person or transporter may be directed-

(a) to produce the bill, invoice, consignment note or document of like nature issued by the consignor or owner of the seized goods and catalogue, if any, of the manufacturer of the goods showing therein the retail sale prices fixed by such manufacturer in respect of such goods in West Bengal;

(b) to furnish a declaration in respect of the aggregate market value of the seized goods at which these are likely to be sold in West Bengal.

(4) The person or transporter on whom notice has been served under sub-rule (1) may prefer any objection to the imposition of penalty.

(5) After considering the objection, if any, preferred by the person or transporter or after considering the document and evidence that may be produced, the authority referred to in sub-rule (2) shall determine the approximate market value of the seized goods delivered wholly or partly to the consignee or owner of such seized goods or otherwise disposed of by such person or transporter, in contravention of the provisions of the of second proviso to subsection (1) or first proviso to sub-section (2), as the case may be, and shall impose a penalty on such person or transporter in accordance with the provisions of section 78.

(6) When a penalty is imposed under sub-rule (5) by the authority referred to in subrule (2), such authority shall serve upon the person or transporter a notice in Form No. 63 directing him to pay the amount of penalty so imposed by the date specified in such notice, and shall also fix a date by which the receipted challan in proof of such payment shall be produced before him.