Section 20(2) in Haryana Tax on Luxuries Act, 1994
(2)An officer-in-charge of a check-post or barrier or any other officer not below the rank of an Assistant Excise and Taxation Officer appointed under sub-section (1) of section 3 or such other officer as the Government may, by notification, appoint, may after affording to the person concerned a reasonable opportunity of being heard impose the penalty mentioned in sub-section (1):Provided that the officer-in-charge of a check-post or a barrier shall exercise such powers only at such check-post or barrier.
