Section 18(4) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(4)The officer detaining the goods shall record the statement, if any, given by the owner of the goods or his representative or the driver or other person incharge of the goods carrier and shall require him to produce proper and genuine documents as referred to in sub-section (1), If, after enquiry, such officer finds that there has been an attempt to evade the tax payable under this Act, he shall, by order, impose on the owner of the goods and in case the owner is not forthcoming or his identity is not disclosed by the person incharge of the goods or the driver or person incharge of the goods carrier, in which the goods are being carried, on the person in-charge of the goods or the goods carrier or the driver a penalty of not less than ten percent and not more than twenty percent of the value of the goods, and in case he finds otherwise, he shall order the release of the goods:Provided that no penalty shall be imposed unless the owner of the goods or his representative or person incharge of the goods or the goods carrier or the driver has been given a reasonable opportunity of being heard.
