Penalty and appeal.

(1) If the Toll Tax Officer is satisfied after making such inquiry, as he may deem necessary, that any person has committed a breach of any of the provisions of this Act, or the rules made there under, he may order that such person shall pay by was of penalty in addition to the tool, if any, payable by him, a sum, not exceeding five hundred rupees: Provided that no such order shall be made unless such person has been given a reasonable opportunity of being heard. (2) Any person aggrieved by an order under sub-section (1) may, within thirty days from the communication of such order to him, prefer an appeal against such order to such appellate authority as may be prescribed and the order of such appellate authority shall be final.