Section 4(3) in The Jammu and Kashmir Entry Tax on Goods Act, 2000
(3)Any person carrying the goods with documents specified in sub-section (1), which are fake or false in respect of any particulars containing therein, shall be liable to penalty, which shall be equal to double the amount of entry tax payable on such goods:Provided that, before levying penalty, the effected person shall be given a reasonable opportunity of being heard. A certified copy of the order levying penalty or dropping the proceedings shall be issued to the said person.
