Section 78(5) in The Rajasthan Sales Tax Act, 1994
(5)The Incharge of the check-post or the officer empowered under sub-section (3), after having given [the owner of the goods or a person authorised in writing by such owner or the person incharge of the goods] [Substituted by Rajasthan Act No. 7 of 2002, w.e.f. 8-5-2002.] a reasonable opportunity of being heard and after having held such enquiry as he may deem fit, shall impose on him for possession or movement of goods, whether seized or not, in violation of the provisions of clause (a) of sub-section (2) or for submission of false or forged documents or declaration, [a penalty equal to thirty percent of the value of such goods] [Substituted by Rajasthan Act No. 12 of 1999, w.e.f. 14-5-1999.].
