(1) If it appears to the Deputy commissioner, Assistant Commissioner or Sales Tax Officer, as the case may be, referred to in clause (a) or clause (b) of sub-rule (2) of rule 121 that transporter is liable to penalty under sub-section (6) of section 80, he shall serve upon such transporter in Form No. 64 directing him or the person-in-charge of goods vehicle to appear and show cause on the date and at time and place specified in such notice as to why the proposed penalty shall not be imposed on him.
(2) The authority referred to in sub-rule (1) shall fix a date not less fifteen days from the date of service of such notice :
Provided that the time for prior notice to the transporter or person-in-charge of the vehicle may, at the request of such transporter or person-in-charge, be advanced to any date that suits the transporter or person-in-charge of such vehicle.
(3) After hearing the transporter or person-in-charge of such vehicle and considering the documents produced by him, if the Deputy Commissioner, Assistant Commissioner or Sales Tax Officer, as the case may be, is satisfied that the transporter has contravened the provisions of section 80, he shall, by an order in writing, impose such amount of penalty on such transporter as he deems just and proper under section 80:
Provided that the amount of penalty may be determined on the basis of the available copy of the invoice, consignment note or delivery note, issued by the consignor, being carried by the transporter and such evidence as may be produced, and after taking into consideration the retail price of such goods that may fetch on sale in West Bengal.
(4) When a penalty is imposed under sub-rule (3) by the authority referred to therein, he shall cause a notice in Form No. 65 to be served on the transporter or person-in-charge of the vehicle directing him to pay the amount of penalty so imposed by the date specified in such notice according to the provisions of sub-section (7) of section 80, and he shall also fix a date by which the receipted challan in proof of such payment shall be produced before him.