Section 85(1) in Meghalaya Value Added Tax Act, 2003
(1)If any goods are seized under section 82 or 84, the Commissioner or any Officer authorised by the Commissioner, by an order in writing upon the person from whom such goods are seized, or the owner of such goods, where the particulars of the owner of such goods are available, or possession, after giving reasonable opportunity of being heard a penalty not exceeding fifty percentum of the value of such goods as may be determine by him in accordance with rules made under this Act.
