57. Detention of a vehicle or a carrier and imposition of penalty

(1) Where the assessing authority or the officer authorized under sub-section (4) of section 76, detains a vehicle or a carrier under sub-section (9) of section 76, such officer shall inform this fact forthwith to the Deputy Commissioner (Administration) having jurisdiction.

(2) The assessing authority or the officer authorized under sub-section (4) of section 76 shall, immediately after conducting the enquiry under clause (a) of sub-section (5) of section 76 shall issue a show cause notice of a period not less than seven days, to the owner or a person duly authorized by such owner or the driver or the person in-charge of the vehicle or the carrier, as the case may be, where such vehicle or carrier is detained under sub-section (9) of section 76. The assessing authority or the officer authorized under sub-section (4) of section 76, is not satisfied with the reply of, the owner or a person duly authorized by such owner or the driver or the person in-charge of the vehicle or the carrier as the case may be, he shall impose the penalty as provided in sub-section (9) of section 76, and shall release the vehicle or the carrier to the owner or a person duly authorized by such owner or the driver or the person in-charge of the vehicle or the carrier on payment of the penalty imposed or on furnishing of the security as directed by him.

(3) Where, in response to a notice issued under sub-rule (2), the officer referred to in sub-rule (1) is satisfied that no offence has been committed under sub-section (9) of section 76, he shall release the vehicle or the carrier to the owner or a person duly authorized by such owner or the driver or the person in-charge of the vehicle or the carrier, at once.”