Section 11(2) in The Haryana Local Area Development Tax Act, 2000
(2)Where any restriction or condition specified under a notification issued under sub-section (1) is contravened or is not observed by an importer or where a declaration, if any, specified under the said notification for observance of any condition or restriction imposed therein, furnished is found to be wrong, then such importer shall, in additional to tax calculated at the full rate, notified under sub-section (1) of Section 3, on the value of such goods in respect of which such contravention or non-observation has taken place or a wrong declaration has been furnished, be liable to pay interest in terms of sub-section (5) of Section 6 of this Act :Provided that before taking action under this sub-section, the importer shall be given a reasonable opportunity of being heard.
