Section 14B(4) in Punjab General Sales Tax Act, 1948
(4)The owner or person incharge of a goods vehicle or vessel entering the State limits or leaving the State limits shall also give in triplicate a declaration containing such particulars as may be prescribed, of the goods carried in such vehicle or vessel, as the case may be, before the Officer-in- Charge of the check post or barrier and shall produce the copy of the said declaration duly verified and returned to him by the said officer, before any other officer referred to in sub-section (2) at the time of checking :Provided that where a goods vehicle or vessel bound for any place outside the State passes through the State, the owner or person incharge of such vehicle or vessel shall furnish, in duplicate to the Officer-in-charge of the check post or barrier of his entry into the State, a declaration in the prescribed form and obtain from him a copy duly verified. The owner or person incharge of the goods vehicle or vessel, as the case may be, shall deliver within seventy-two hours the said copy to the Officer-in-charge of the check post or barrier at the point of its exit from the State, failing which he shall be liable to pay a penalty to be imposed by the officer incharge of the check post or barrier of the entry not exceeding two thousand rupees or twenty percentum of the value of the goods, whichever is greater:Provided further that no penalty shall be imposed unless the person concerned has been given a reasonable opportunity of being heard.
