Section 80(6) in West Bengal Value Added Tax Act, 2003
(6)Where after the search of the vehicle made under sub-section (5) , the Commissioner or the other authority referred to in sub-section (2) is satisfied, for reasons to be recorded in writing, that the transporter, carrier or transporting agent or any other person has contravened the provisions of this section, he may, after giving the transporter, carrier or transporting agent or any other person a reasonable opportunity of being heard, imposed, by an order to be passed in the prescribed manner, such penalty, not exceeding twenty-five per centum of the market value of the goods so transported, as may be determined by him in accordance with the rules made under this Act.
