Section 11(6) in Haryana Tax on Luxuries Act, 1994
(6)Any officer referred to in sub-section (1) shall have the power to impose a penalty between twenty and forty percent of the value of the tobacco which is found in any office shop, go down, or any other place of business or any building or place of the dealer or vessel or goods carrier but not accounted for by the dealer or the person incharge of the vessel or goods carrier in his books, account, registers and other documents;Provided that no penalty shall be imposed unless the person concerned has been given a reasonable opportunity of being heard,
