Section 35(3) in Himachal Pradesh General Sales Tax Act, 1968
(3)Any officer-in-charge of the check post or barrier or any other officer, not below the rank of an Excise and Taxation Officer, appointed under sub-section (1) of section 3 or such other officer as the State Government may, by notification, appoint, may, after affording to the person concern a reasonable opportunity of being heard, impose the penalty mentioned in sub-section (2);Provided that the officer-in-charge of the check post or a barrier shall exercise such powers only at such check posts or barriers.]
