Section 43(3) in Assam General Sales Tax Act, 1993
(3)If any owner of a warehouse or godown or any other such person who stores goods for hire or reward, contravenes any of the provisions of sub-section (1) or (2) in a manner likely to lead to evasion of any tax payable under this Act, the prescribed authority may, without prejudice to any action which may be taken for abetment of an offence under section 62 direct, after giving an opportunity of being head in the manner prescribed, that such an owner or person shall pay by way of penalty a sum not exceeding five hundred rupees.
