Section 4A(3) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(3)If any person contravenes any or all of the provisions of sub-sections (1) and (2), the prescribed authority shall, after giving opportunity of being heard, by an order in writing, direct that such person shall pay by way of penalty a sum not exceeding twice the amount of tax payable under sub-section (1).
