Section 14A(2) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(2)[ Any officer appointed under sub-section (1) of section 7 but not below the rank of an Excise and Taxation Officer may, after affording to the person concerned a reasonable opportunity of being heard, impose the penalty specified in sub-section (1).] [Sub-section (2) Substituted vide Act No. 10 of 1988.]
