228. Manner of imposition of penalty for transporting goods in contravention of the provisions of section 72

If it appears to the Deputy Commissioner, Assistant Commissioner or Commercial Tax Officer, as the case may be, referred to in clause (a) or clause (b) of sub-rule (2) of rule 223 that transporter is liable to penalty under sub-section (6) of section 72, he shall serve upon such transporter in Form 46 directing him or the person-in-charge of goods vehicle to appear and show cause on the date and at time and the 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 ordinarily not before fifteen days from the date of issue 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 vehicle and considering the documents produced by him, if the Deputy Commissioner, Assistant Commissioner or Commercial Tax Officer, as the case may be, is satisfied that the transporter has contravened the provisions of section 72, he shall, by an order in writing, impose such amount of penalty on such transporter as he deems just and proper under sub-section (6) of section 72 :

Provided that the amount of penalty may be determined on the basis of the available copy of the invoice, consignment note or delivery note, issued by the consignor, being carried by the transporter and such evidence as may be produced, and after taking into consideration the retail price of such goods that may fetch on sale in West Bengal.

(4) When a penalty is imposed under sub-rule (3) by the authority referred to therein, he shall cause a notice in Form 47 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 72, and he shall also fix a date by which the receipted challan in proof of such payment shall be produced before him.