(1) Where the Joint Commissioner, Deputy Commissioner or Commercial Tax Officer finds that a transporter has contravened the provisions of sub-section (4) of section 70 after the transporter is given, at his option, the custody of seized goods, and a penalty is required to be imposed on such transporter under section 71A, such authority shall serve a notice in Form 44A upon such transporter directing him to appear in person or through his agent and to show cause on the date and at the time and place specified in such notice why a penalty under section 71A shall not be imposed on him.

(2) The Joint Commissioner, Deputy Commissioner or Commercial Tax Officer shall fix a date for hearing ordinarily not before 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 transporter, be waived by the authority who serves such notice.

(3) The 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 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 market value of the seized goods at which these are likely to be sold in West Bengal.

(4) The 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 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 transporter, in contravention of the provisions of sub-section (4) of section 70, and shall impose a penalty on such transporter in accordance with the provisions of section 71A.

(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 transporter a notice in Form 45A 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.