(1.) Heard the learned Counsel for the petitioner and the learned Government Advocate.
(2.) This Application is directed against an order dated 2-8-93 passed by respondent No. 3 whereby and whereunder he has imposed penalty of Bs. 92, 899.29 paise in purported exercise of powers conferred upon him under Section 31(3) of the Bihar Finance Act, 1981.
(3.) It appears that in relation to a consignment which was loaded in five trucks, one road permit was issued. Petitioner's truck was intercepted and the driver of the truck could not produce the road permit. However, in the chalan the number of the road permit was mentioned as 182207. In that road permit it was mentioned that the consignment has been booked in all the five trucks.