Section 66(5) in Manipur Value Added Tax Act, 2004
(5)The officer in charge of the check post or the officer empowered under subsection (3), after having given the person in charge of the goods a reasonable opportunity of being heard and after having held such enquiry as he may deem fit, shall impose, for possession or movement of goods, whether seized or not, in violation of the provisions of clause (a) of sub-section (2) or for submission of false or forged documents or way bill, a penalty equal to the amount of five times of the tax, leviable on such goods, or twenty percent (20%) of the value of goods, whichever is higher.
