Section 22(4) in Himachal Pradesh General Sales Tax Act, 1968
(4)The owner or person-in-charge of a [goods carriage] [The words 'goods carriage' Substituted for the words 'motor vehicle' vide Act No. 5 of 1991 (Sec. 11) w.e.f. 1.4.1991.] or vessel entering the limits of State or leaving the State limits shall also give in triplicate a declaration containing such particulars as may be prescribed of the goods carried in such vehicle or vessel, as the case may be, before the officer-in-charge of the check post or barrier and shall produce the copy of the said declaration duly verified and returned to him by the said officer or before any other officer referred to in sub-section (2) at the time of checking under this section:Provided that where [goods carriage] [The words 'goods carriage' Substituted for the words 'motor vehicle' vide Act No. 5 of 1991 (Sec. 11) w.e.f. 1.4.1991.] or vessel bound for any place outside the State passes through the State, the owner or person in-charge of such vehicle or vessel shall furnish, in duplicate, to the officer-in-charge of the check post or barrier of his entry into the State a declaration in the prescribed form and obtain from him a copy duly verified. The owner or person-in-charge of the [goods carriage] [The words 'goods carriage' Substituted for the words 'motor vehicle' vide Act No. 5 of 1991 (Sec. 11) w.e.f. 1.4.1991.] or vessel, as the case may be, shall deliver within seventy two hours the said copy to the officer-in-charge of the check post or barrier at the point of its exit from the State, failing which he shall be liable to pay a penalty to be imposed by the officer-in-charge of the check post or barrier of the entry not exceeding [twenty-five per centum of the value of the goods but which shall not be less than fifteen per centum of the value of the goods:] [Substituted for the words 'two thousand rupees or twenty per centum of the value of the goods' whichever is greater' vide Act No. 5 of 1991 (Sec. 11) w.e.f. 1.4.1991.]Provided further that no penalty shall be imposed unless the person concerned has been given a reasonable opportunity of being heard.
