Section 15(8) in The Jammu and Kashmir General Sales Tax Act, 1962
(8)[ [(a)] [Substituted by Act XX of 1981, Section 13.] The transport agency (by whatever name called [or owner or incharge of the vehicle/carrier/conveyance (by whatever name called] [Inserted by Act VII of 2001, Section 27.] which has booked the goods referred to in sub-section (4) for transport and delivery to the consignee or to which is attached the vehicle which has carried or is carrying those goods, shall pay, by way of penalty a sum not less than [20%] [Substituted by Act III of 2000, Section 4.] but not more than [40%] [Substituted by Act III of 2000, Section 4.] of the invoice value or the market of such goods, whichever is higher] :Provided that if the vehicle is not attached to any transport agency or the transport agency has no place of business in the State, a person deemed to be an agent of such transport agency available in the State or the owner of the vehicle, shall be liable to the said penalty :Provided further before levying penalty the effected person shall ordinarily be given an opportunity of not less than seven days unless there are reasons to be recorded in writing for giving a shorter notice, to prove to the satisfaction of the concerned officer that the lack of supporting documents specified in sub-section (1) (a) or the fakness or falsity thereof was not within his knowledge. A certified copy of the order of levying penalty or dropping the proceedings shall be issued to the said person:J[Provided further that the vehicle, which has carried or is carrying goods without documents as specified in sub-section (2), shall not be released unless security equivalent to penalty leviable under clause (a) is furnished. The security thus furnished shall be adjusted against the penalty leviable or refunded after determining the liability or otherwise [under clause (a)] [Inserted by Act VII of 2001, Section 27.].Explanation. - The lack of supporting documents or the fakeness or falsity thereof shall be deemed to be within the knowledge of the owner of the vehicle or conveyance if he without reasonable cause fails to comply with any of the requirements of the provisions contained in this section.(b)[ Where a transport agency (by whatever name called) to whom goods are handed over on superdnama, in accordance with the rules issued under the Act releases such goods without obtaining the release order from the Competent Authority, such transport agency shall be liable to penalty equal to double the amount of tax payable on such goods.] [Inserted by Act III of 2000, Section 4.]
