Section 10(6) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(6)(i)If the Commissioner in course of any proceedings under Subsections (3), (4) and (5) is satisfied that any dealer-(a)has, without reasonable cause, failed to furnish the return which he was required to furnish under Section 8 or has without reasonable cause failed to furnish it within the time prescribed and in the manner required or has failed to pay the admitted tax before furnishing the return; or(b)has, without reasonable cause, failed to comply with a notice under Sub-section (2) within the time specified therein or within the time extended under the proviso to Sub-section (4); or(c)has, concealed the particulars of goods carried or furnished particulars of such goods which are inaccurate to his knowledge; or(d)has, evaded in any way the liability to pay tax;he may direct that such dealer shall pay by way of penalty, in addition to the tax payable by him, a sum not exceeding one and a half times of the tax payable by him.(ii)No order under Clause (i) shall be made-unless the dealer has been heard or has been given a reasonable opportunity of being heard.
