Section 4 in The Punjab Tax on Entry of Goods into Local Areas Act, 2000
4. Detention of scheduled goods and levy of penalty.
(1)If a person liable to pay tax under this Act, fails to pay the tax, the Excise and Taxation Officer, after hearing the said person and for the reasons to be recorded in writing, may order detention of such goods.(2)If the officer referred to in sub-section (1), is satisfied that the person carrying the scheduled goods, willfully failed to pay the tax, he may after giving the person a reasonable opportunity of being heard, direct him to pay by way of penalty in addition to the tax payable, a sum not exceeding twice the amount of tax.(3)The goods detained under sub-section (1), shall be released after the recovery of the tax or penalty or both, as the case may be.(4)If the amount of tax or penalty, as the case may be, referred to in sub- section (3), is not paid by the importer within sixty days from the date of the order levying tax or penalty, the officer concerned shall have the power to sell the goods by public auction in the prescribed manner. The remainder amount, if any, left after the recovery of tax and penalty and after deducting the expenses on auction, shall be refundable to the person concerned.
