FORM 46

Notice for showing cause against imposition of penalty under section 72 of the West Bengal Sales Tax Act, 1994.

[See rule 228(1)]

To

......................................................... (name of the transporter)

Whereas you, a transporter, have transported goods in contravention of the provisions of section 72 of the West Bengal Sales Tax Act, 1994;

And whereas it appears necessary to impose on you a penalty under the said section 72;

You are hereby directed to attend in person or by an agent at (place) ............................................ on (date) ......................................................at (time)........................ and to show cause on that date and at that time why a penalty not exceeding twenty-five per centum of the value of the goods transported in contravention of the provisions of the said section shall not be imposed on you under that section;

In the event of your failure to comply with this notice, the penalty as indicated above shall be imposed without further reference to you.

* Strike out whichever is not applicable.