Establishment of check posts and erection of barriers.

The Chhattisgarh Value Added Sales Tax Act, 2005

Tax2005147 sections

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Statutory text

(1) The State government and of the commissioner if it or he is satisfied that it is necessary so to do with a view to prevent or check evasion of tax under this Act may by notification, setup or erect check post or barriers at such place or places in the State excluding railway premises, as may be specified in the notification: Provided that the commissioner shall not set up a check post or erect a barrier for a period exceeding six months at a time.
(2) (a) An officer not below the rank of a sales tax officer shall be in-charge of the check post (hereinafter referred to as the check post officer) and shall be assisted by the other category of the officers.
- (b) Subject to the other provisions of this section a check post officer shall exercise all powers conferred on him under this section.
(3) The driver or person in charge of any vehicle or the owner or person in charge of the goods carried in a vehicle (hereinafter referred to as the transporter) transporting such goods as may be notified by the State Government in this behalf (hereinafter referred to as the notified goods) shall carry with him an invoice, bill or challan or any other document by whatever name called relating to the notified goods being transported in the vehicle issued by the consignor of the goods giving such particulars as may be prescribed.
(4) (a) Every transporter transporting any notified goods shall, before crossing any check post or barrier set up or erected under sub-section (1), deliver to the check post officer a declaration duly signed by the consignor in such manner, in such form and containing such particulars as may be prescribed. A separate declaration shall be filed in respect of the consignment or consignments relating to each consignee where the goods are being imported into Chhattisgarh and of each consignee where the goods are being sent outside the State. No declaration in relation to goods to be delivered in Chhattisgarh shall be accepted if the consignee in Chhattisgarh is shown or described as "self" unless the full particulars and address of the person who will take delivery of the goods at the destination in Chhattisgarh are furnished.
- (b) The form of declaration specified in clause (a) shall be obtained by a registered dealer in the prescribed manner and on payment of the prescribed fee.
(5) The transporter shall stop the vehicle at every check post or barrier and keep it stationary for so long as may reasonably be required by the check post officer and allow him to search the vehicle and inspect the notified goods and document referred to in sub-section (3) and shall if so required, give him his name and address and the name and address of the owner of the vehicle and of the consignor and the consignee of the goods.
(6) The check post officer shall have the power to detain or seize such of the notified goods or the vehicle along with the goods,-
- (a) in respect of which there is no declaration under sub-section (4) or any such declaration filed is false or incorrect, either in respect of the kind of goods or the quantity or value thereof: or
- (b) as are not shown in the documents referred to in sub-section (3) or in respect whereof there are no such documents : or
- (c) in respect whereof the said documents are false or are reasonably suspected to be false :
(7) If the check post officer, after searching the vehicle and verifying the documents or the declaration, finds any omissions referred to in sub-section (6), he may presume, until contrary is proved that an attempt was being made to facilitate the evasion of tax in respect of such goods and he may, after recording the reasons therefore in writing seize such goods or the vehicle along with the goods in such manner as may be prescribed.
(8) After seizing the notified goods under sub-section (7) the check post officer shall prepare a list of all such goods bearing his own signature and signature of the transporter and shall take all the measures for their safe custody.
(9) The check post officer seizing the notified goods or the vehicle along with the goods under sub-section (7) shall also record the statement of the transporter on all facts of the case and also obtain the particulars about the consignor or consignee of the goods and the vehicle seized. The reasons, if any, for violation of any provision of this section shall also be recorded.
(10) If after considering the statement of the transporter the check post officer is satisfied that the explanation is satisfactory and that there was no attempt to evade payment of tax in respect of the goods seized, he shall record his findings giving reasons therefor and release the goods or the vehicle along with the goods to the transporter in such manner as may be prescribed.
(11) If the check post officer is not so satisfied, he shall serve on the transporter a notice in the prescribed form requiring him to show cause ordinarily within fifteen days of the service of the notice, why a penalty of a sum not exceeding

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