14. Imposition of penalty under section 13 and release of seized goods
1. Where specified goods have been seized in accordance with the provision of rule 13, the senior joint commissioner, joint commissioner, deputy commissioner or sales tax officer, as may be authorised by the commissioner, may, after issue of a notice for showing cause against imposition of penalty, impose penalty in accordance with the provisions of the sub section (3) section 13
2. After the imposition of penalty under sub section (3) of section 13, a notice for payment of such penalty shall be issued allowing time of minimum fifteen days for payment of such penalty.
3. For the purpose of sub section (4) of section 13, appropriate authority may demand proof of payment of the amount of tax payable under the act on entry of consignment of such specified goods into the local area.
4. The seized goods shall be released upon furnishing proof of payment of the penalty imposed under sub section (3) of section 13 and proof of payment of tax payable under the act on entry of such seized specified goods. |