Section 17(5) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(5)When it is proposed to confiscate any goods under this section, the officer concerned shall give the owner or person in charge of the goods an option to pay in lieu of confiscation such amount not exceeding four times the tax payable in respect of the said goods :Provided that the goods in respect of which such payment has been made shall not be liable to assessment under Section 10.
