(1) If it appears to the Senior Joint Commissioner; Joint Commissioner, Deputy Commissioner or Sales Tax Officer, as the case may be, referred to in clause (a) or clause (b) of sub-rule (2) of rule 121, that transporter, carrier or transporting agent or any other person is liable to penalty under subsection (6) of section 80, he shall serve upon such transporter, carrier or transporting agent or any other person a notice in Form No.64 directing him or the person-in-charge of goods vehicle to appear and show cause on the date and at time and place specified in such notice as to why the proposed penalty shall not be imposed on him.

(2) The authority referred to in sub-rule (1) shall fix a date not less fifteen days from the date of service of such notice :

Provided that the time for prior notice to the transporter or person-in-charge of the vehicle may, at the request of such transporter or person-in-charge, be advanced to any date that suits the transporter or person-in-charge of such vehicle.

(3) After hearing the transporter or person-in-charge of such goods vehicle and considering the documents produced by him, if the authority referred to in sub-rule (1) is satisfied that the transporter has contravened the provision of section 80, he shall, for the purpose of imposition of penalty, after considering the document and evidence that may be produced including the available copy of the invoice, consignment note or delivery note, issued by the consignor being carried by the transporter and also the prevailing market price referred to in clause (30A) of section 2 of such goods, pass a reasoned order, in writing, determining the fair market value referred to in clause (14A) of section 2, of the goods transported in contravention of section 80, and impose a penalty on such transporter in accordance with the provision of section 80:

Provided that where no prevailing market price in respect of such goods is available, the authority referred to in sub-rule (1) shall, after causing necessary enquiry and considering the document and evidence that may be produced including the available copy of invoice, consignment note or delivery note, issued by the consignor, being carried by the transporter, pass a reasoned order, in writing, determining the fair market value as referred to in clause (14A) of section 2, of the goods transported in contravention of the provisions of section 80:

Provided further that where the fair market value, determined under this subrule, of such goods is found to be lower than the value according to the available copy of the invoice, being carried by the transporter, the value according to the available copy of the invoice shall be deemed to be the fair market value:

Provided also that in determining the fair market value of such goods the authority referred to in this sub-rule shall take into account-

(a) the cost of transport of such goods;

(b) tax, duty or any other amount charged in respect of such goods;

(c) the amount of profit likely to be earned on sale of such goods in West Bengal,

which are normally added by a seller to the cost of goods in fixing the sale price of the goods.

(4) When a penalty is imposed under sub-rule (3) by the authority referred to therein, he shall cause a notice in Form No. 65 to be served on the transporter or person-in-charge of the vehicle directing him to pay the amount of penalty so imposed by the date specified in such notice according to the provisions of sub-section (7) of section 80, and he shall also fix a date by which the receipted challan in proof of such payment shall be produced before him.

Explanation.- For the purpose of this rule, the word "transporter" includes carrier or transporting agent or any other person transporting goods either on his own behalf or on behalf of any other person.