(1)Whosoever, contravenes, or fails to comply with, any of the provisions of this Act or the rules made there under, or any order or direction made or given there under, shall, if no other penalty is provided under this Act for such contravention or failure, be liable to imposition of a penalty, not exceeding two thousand rupees and where such contravention or failure is a continuing one, to a daily penalty not exceeding fifty rupees during the period of the continuance of the contravention or failure.(2)An officer-in-charge of a check-post or barrier or any other officer not below the rank of an Assistant Excise and Taxation Officer appointed under sub-section (1) of section 3 or such other officer as the Government may, by notification, appoint, may after affording to the person concerned a reasonable opportunity of being heard impose the penalty mentioned in sub-section (1):Provided that the officer-in-charge of a check-post or a barrier shall exercise such powers only at such check-post or barrier.
