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Rule 49 (1) Where a driver or person-in-charge of a goods vehicle does not comply with sub-section (2) of section 54, the owner of such vehicle shall be assessed to tax on the value of the goods carried at the rates applicable to such goods under the provisions of the Act and such assessment shall be issued in Form VAT 245. (2) Before making an assessment under section 54, the owner of the vehicle shall be given a reasonable opportunity of showing cause against such assessment. (3) When making any assessment under section 54, the owner of the vehicle may also be directed to pay, in addition to the tax assessed, the penalty levied under sub-section (5) of section 54. (4) The tax and penalty levied under section 54 shall be, payable upon service of a notice in Form VAT 340, and the owner of the vehicle shall pay the sum demanded within the time and the manner specified in the notice. (5) The authority for the purpose of sub-section (4) of section 54 and this rule shall be, the officer in charge of the first check post or barrier, or any other officer empowered to issue the transit pass under sub-section (1) of section 54.
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