Section 5A(5) in The Punjab Passengers and Goods Taxation Act, 1952
(5)If any person contravenes the provisions of sub-section (1) or sub- section (2) or sub-section (3), the prescribed authority may, by an order in writing, direct such person to pay, in addition to the sum deducted, if any, a penalty not exceeding the amount of tax deductible under sub-section (1) :Provided that no such penalty shall be imposed on any person unless he has been given an opportunity of being heard.
