Section 9(2) in The Punjab Value Added Tax (Second Amendment) Act, 2013
(2)"information collection Centre" shall include Virtual information collection Centre."; and(ii)after sub-section (12), the following sub-section shall be inserted, namely:-"(12A) Where a goods vehicle is found transporting the goods on an escape route and a penalty exceeding rupees two lacs has been imposed upon the owner of the goods under clause (c) of sub-section (7) and if the officer imposing the penalty is satisfied that the owner of the goods vehicle or the transporter is also involved in committing the aforesaid offence, then the owner of the goods vehicle or the transporter, as the case may be, shall also be liable to pay a penalty of rupees twenty five thousands for the first time of occurrence of such an offence and if the same vehicle is again found to be involved in such like an offence and a penalty exceeding rupees two lacs is again imposed, then such officer shall order the confiscated, shall be sold by public auction in the prescribed manner.Note. - "An `escape route' shall mean the route on the way of which no Information Collection Centre is located."
