Section 12A(7) in The Kerala Tax on Luxuries Acts, 1976
(7)The officer authorized under sub-section (6) shall, before conducting the enquiry serve notice on the owner of the commodity and give him an opportunity of being heard and if after the enquiry, such officer finds that there has been an attempt to evade the tax due under this Act, he shall by order, impose on the commodity a penalty not exceeding twice the amount of tax attempted to be evaded, as may be estimated by such officer.
