Section 58(11) in The Chhattisgarh Value Added Tax Act, 2005
(11)If the Check Post Officer is not so satisfied, he shall serve on the transporter a notice in the prescribed form requiring him to show cause ordinarily within fifteen days of the service of the notice, why a penalty of a sum not exceeding five times the amount of tax which would have been payable if the notified goods were sold within the State on the date of such seizure, as may be specified in the notice, should not be imposed upon him.
