Section 20(4) in The Himachal Pradesh Value Added Tax Act, 2005
(4)If the Commissioner, or any person appointed to assist him under sub-section (1) of section 3, in the course of any proceedings under this Act or otherwise, has reason to believe that any person has become liable to pay penalty under sub-section (3), he shall serve on such person a notice in the prescribed form requiring him to show cause why a penalty as provided in sub-section (3) should not be imposed on him and there upon hold an enquiry and shall make such order as he thinks fit.
