Section 14(2) in The Punjab Passengers and Goods Taxation Act, 1952
(2)[A person] [Substituted for 'An officer not below the rank of an Assistant Excise and Taxation Officer' by Haryana Act No. 10 of 2004.] appointed under sub-section (1) of Section 7, may, after affording to the person concerned a reasonable opportunity of being heard, impose the penalty specified in sub-section (1).]
