227B. Procedure for imposition of penalty for contravention of provisions of sub-section (2) of section 70

Where the Assistant Commissioner or the Commercial Tax Officer find that the person who, in accordance with the provisions contained in the first proviso to sub-section (2) of section 70, has been made custodian of seized goods and has contravened the provisions of sub-section (2) of section 70, such authority shall impose penalty on such person in accordance with the provision of section 71.