Section 76(6) in The Rajasthan Value Added Tax Act, 2003
(6)The incharge of the check post or barrier or [the officer authorised] [Substituted by Rajasthan Ordinance 5 of 2006, Published in Rajasthan Government Gazette, Extraordinary, Part 4(Kha), dated 28-12-2006, page 7, w.r.e.f. 1-4-2006, for the words 'the officer empowered'.] under sub-section (4), after having given the owner of the goods or person duly authorised in writing by such owner or person Incharge of the goods, a reasonable opportunity of being heard and after having held such enquiry as he may deem fit, shall impose on him for possession or movement of goods, whether seized or not, in violation of the provisions of [clause (b) of sub-section (2)] [Substituted 'clause (a) of sub-section (2)' by Rajasthan Act No. 3 of 2007, dated 10.4.2007.] or for submission of false or forged documents or declaration, a penalty equal to thirty percent of the value of such goods.
