State Act
10
Section 10. Penalties.
The Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1999
Act no. 16 of 19991999In forceHimachal Pradesh (State Act)
1[10. Penalties.- (1) Whoever contravenes or abets or fails to comply with any of the provisions of this Act or any rules made thereunder, or any order or direction made under any such provision or rule, shall, in addition to the payment of tax under this Act, be liable to pay a penalty equal to double the amount of tax or a sum of rupees one thousand, whichever is higher. (2) Any Taxing Authority may, after affording the person concerned a reasonable opportunity of being heard, impose the penalty mentioned in sub-section (1).