Section 14B(7) in Punjab General Sales Tax Act, 1948
(7)The officer detaining the goods shall record the statement, if any, given by the owner of the goods or his representative or the driver or other person incharge of the goods vehicle or vessel and shall require him to produce proper and genuine documents as referred to in sub-section (2) or sub-section (4) as the case may be before him in his office on a specified date on which date the officer shall submit the proceedings alongwith the connected records to such officer as may be authorised in that behalf by the State Government for conducting necessary inquiry, in the matter. The said officer shall, before conducting the enquiry, serve a notice on the owner of the goods and give him an opportunity of being heard and if, after the enquiry, such officer finds that there has been an attempt to evade the tax due under this Act, he shall, by order, impose on the owner of the goods a penalty [which shall be not less than fifteen percentum and not more than thirty per centum of the value of the goods] [Substituted for 'not exceeding one thousand rupees or twenty percentum of the value of the goods, whichever is greater' by Punjab Act 1 of 1994 dated 21.1.1994 w.e.f. 29.9.1993.], and in case he finds otherwise, he shall order the release of the goods.
