Section 69(1A) in The Gujarat Value Added Tax Act, 2003
(1A)[ The driver or the person in-charge of such vehicle, boat or animal fails to carry with him such transit pass throughout the State, he shall be liable to pay such penalty not exceeding one and one-half time the amount of tax of goods carried by him, as may be determined, after giving a reasonable opportunity of being heard.] [Sub-Section (1A) was inserted by Gujarat Act No.6 of 2006, Section 32.] [****] [R-46(1), 52(2); Form-309]
