Section 62(2) in The Bihar Value Added Tax Act, 2005
(2)In case the driver or person referred to in sub-section (1) fails to comply with the provisions of sub-section (1), he shall be liable to pay penalty at the rate of rupees five hundred for every day of the default or a sum twice the amount of tax calculated on the value of the goods transported in contravention of that sub-section, whichever is higher:Provided that no such penalty shall be levied without giving the person an opportunity of being heard:Provided further that if the person proceeded against, justifies, beyond any doubt, the reasons for any delay exceeding seventy-two hours, the prescribed authority shall, for reasons to be recorded in writing, condone the delay.
