(1) Where, upon interception or search made under clause (a), clause (b) or clause (c), of section 69 for the purposes of verifying whether any consignment of goods is being or has been transported by a person, dealer or casual trader from railway station, steamer station, airport, port, post office or any other place referred to in section 68 or from any checkpost to any other place within or outside West Bengal in contravention of the provisions of the sections referred to in section 69, it is found by a Joint Commissioner, Deputy Commissioner, Commercial Tax Officer or Assistant Commercial Tax Officer, either at the check post or at any other place that a consignment is being or has been transported in contravention of the provisions of section 68 and the rules made thereunder and such consignment of goods is seized by such authority under sub-section (1), or sub-section (2), of section 70, or where goods are seized under sub-section (3) of section 70, such person, dealer or casual trader, as the case may be, shall be liable to pay penalty under section 71 a Joint Commissioner or a Deputy Commissioner or a Commercial Tax Officer shall serve a notice in Form 44, upon the person from whom such goods are seized or the owner of such goods or the person who subsequently establishes his claim for ownership of such goods, as the case may be, directing him to appear in person or through his agent and to show cause on the date and at time and place specified in such notice why a penalty under section 71 shall not be imposed on him.

(2) The Joint Commissioner or Deputy Commissioner or Commercial Tax Officer shall fix a date for hearing ordinarily not before fifteen days from the date of issue of notice referred to in that rule:

Provided that the requirement of allowing fifteen days time for show cause in the notice may, at the request of the person, dealer or casual trader, be waived by the authority who serves such notice.

(3) The person, dealer or casual trader may be directed-

[a] to produce the bill, invoice, consignment note or document of like nature issued by the consignor and the 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 retail price of the seized goods at which these are likely to be sold in West Bengal.

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

(5) After considering the objection, if any, preferred by a person, dealer or casual trader or after considering the document and evidence that may be produced, the authority referred to in sub-rule (2) shall determine the approximate saleable value of the goods transported in contravention of the provisions of section 68, and impose a penalty on such person, dealer or casual trader, as the case may be, in accordance with the provisions of section 71.

(6) When a penalty is imposed under sub-rule (5) by the authority referred to in sub-rule (2), such authority shall serve upon the person, dealer or casual trader a notice in Form 45 directing him to pay the amount of penalty imposed by the date specified in such notice and to furnish a copy of the receipted challan as proof of payment of such penalty and take delivery of the goods seized under section 70 by the date specified in such notice.

(7) On receipt of a copy of the receipted challan referred to in sub-rule (6) as proof of payment of penalty, the authority referred to in sub-rule (2) shall, after the person, dealer or casual trader acknowledges the receipt of such goods in the copy of the seizure receipt related thereto, release the goods under sub-section (3) of section 71.