Section 42(4) in Assam General Sales Tax Act, 1993
(4)If any clearing, booking, or forwarding agent or dealer or person transporting goods contravenes the provision of sub-section (1) or (3) in a manner which is likely to lead to evasion of any tax payable under this Act, the prescribed authority may, without prejudice to any action under section 61 and 62 of this Act on the charge of abetment, after giving the person concerned an opportunity of being heard in the manner prescribed, direct him to pay by way of penalty, an amount which shall be equal to three times the amount of tax calculated on the value of goods in respect of which no particular or information or correct particulars or information has been furnished under sub-section (1) or no cash memo or bill or challan has been produced before the prescribed authority under sub-section (3) or rupees one thousand whichever is greater:Provided that notwithstanding any thing contained in this sub-section where the circumstances of the case or the checking of the goods carrier or vessel demands any action relating to inspection, search and seizure of the goods loaded on the goods carrier or vessel, by the prescribed authority, the provisions of sub-section (3), (5), (6) an (7) of section 44 shall mutatis mutandis apply.Explanation. - (1) For the purpose of this sub-section(i)"Dealer" shall include a person who renders his services for booking of or taking delivery of consignment of goods at a Railway Station, booking agency, goods transport company office, or any place of loading or unloading of goods or contrives, makes and concludes bargains and contracts for or on behalf of any dealer for a fee, reward, commission, remuneration or other valuable consideration or otherwise.
