Section 18(4) in Haryana Tax on Luxuries Act, 1994
(4)If the Commissioner or any person appointed to assist him under subsection (1) of section 3, in the course of any proceedings under this Act or otherwise, has reasons to believe that any person has become liable to pay penalty under subsection (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.
