Section 13A.

(1)- If the commissioner is satisfied that any transporter has delivered taxable goods to any person without obtaining from the dealer copy 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 transport has been heard or has given reasonable opportunity of being heard.