Section 22(7) in Himachal Pradesh General Sales Tax Act, 1968
(7)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-in-charge of the [goods carriage] [Substituted for the words 'goods vehicle' vide Act No. 5 of 1991 (Sec. 11) w.e.f. 1.4.1991.] or vessel and shall require him to produce proper and genuine documents as referred to in sub-section (2) or sub-section (4), as the case may be, before him in his office on a specified date on which date the officer shall submit the proceedings alongwith the connected records to such officer as may be authorised in that behalf by the State Government for conducting necessary enquiry in the matter. The said officer shall, before conducting the enquiry, serve a notice on the owner of the goods and give him an opportunity of being heard and if, after the enquiry, such officer finds that there has been an attempt to evade the dues under this Act, he shall, by order, impose on the owner of the goods a penalty not exceeding [twenty-five per centum of the value of goods but which shall not be less than fifteen per centum of the value of the goods] [Substituted for the words 'one thousand rupees or twenty per centum of the value of the goods' whichever is greater' vide Act No. 5 of 1991 w.e.f. 1.4.1991.], and in case he finds otherwise he shall order the release of the goods.
