Section 15(8)(b) in The Jammu and Kashmir General Sales Tax Act, 1962
(b)[ Where a transport agency (by whatever name called) to whom goods are handed over on superdnama, in accordance with the rules issued under the Act releases such goods without obtaining the release order from the Competent Authority, such transport agency shall be liable to penalty equal to double the amount of tax payable on such goods.] [Inserted by Act III of 2000, Section 4.]