Section 47(3) in The Goa Tax on Entry of Goods Act, 2000
(3)Where a dealer furnishes, issues or produces bill of sale, voucher, the declaration, certificate or any other document which he knows or has reasons to believe to be false with a view to support or make any claim that he or any other dealer is not liable to be taxed under this Act, the assessing authority shall on detecting such furnishing or issue or production, direct the dealer furnishing, issuing or producing such a bill of sale, voucher, the declaration, the certificate or other documents to pay as penalty,-(i)in the case of first detection, three times the tax levied or leviable in respect of such goods; and(ii)in the case of second or subsequent detection, five times the tax levied or leviable in respect of such goods:Provided that before issuing any direction for payment of penalty under this sub-section, the assessing authority shall give to the dealer an opportunity of being heard against the levy of such penalty.
