Section 67(9) in The Police Enhanced Penalties Ordinance, 2005
(9)(a)The transport agency, by whatever name called, or the owner/ Incharge of the vehicle/carrier/conveyance (by whatever name called) which has booked the goods referred to in sub-section (5) for transport and delivery to the consignee or to which is attached the vehicle which has carried or is carrying those goods, shall be liable to pay, by way of penalty a sum not less than 25% but not more than 50% of the invoice value or the market value of such goods, whichever is higher:Provided that if the vehicle is not attached to any transport agency or 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 that before levying penalty the affected person shall ordinarily be given an opportunity of not less than 7 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) or the fakeness or falsity thereof was not within his knowledge. A certified copy of the order of levying penalty or dropping the proceeding shall be issued to the said person:Provided also 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) or clause (b) is furnished. The security thus furnished shall be adjusted against the penalty leviable or refunded after determining the liability or otherwise under the said clauses.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 supardnama, 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 a penalty equal to four times the amount of tax leviable on such goods.
