Section 77 · Penalty payable by the transporters

(1) If the Commissioner is satisfied that any transporter has delivered taxable goods to any person without obtaining from the dealer, copy of the valid permit or has concealed the actual particulars of the consignment transported by him, the Commissioner may direct that such transporter shall pay, in addition to tax, by way of penalty, a sum which may extend to one hundred and fifty percent of the tax involved. (2) No order under sub-section (1) shall be made unless the transporter has been heard or has been given reasonable opportunity of being heard.