section 62
Control on clearing, forwarding or booking agent and any person transporting goods and furnishing of information by such agent or person
The Chhattisgarh Value Added Sales Tax Act, 2005Tax2005147 sections
Statutory text
- (1) Every clearing, forwarding or booking agent or broker or a person transporting goods who in the course of his business handles documents of title to goods or transports goods or takes delivery of goods for or on behalf of a dealer and having his place of business in the state of Chhattisgarh shall, furnish information about his place of business to such authority, within such time, in such form as may be prescribed.
- (2) Every such agent or person shall maintain true and complete accounts, registers and documents in respect of the goods handled by him and the documents of title relating thereto and shall furnish true and complete particulars and information relating to the transaction of goods of any dealer to any officer appointed under section 3, not below the rank of an assistant commercial tax officer as and when required by him and shall produce the said accounts, registers and documents before such officer as and when required by him.
- (3) Any agent or person referred to in sub-section (1) who contravenes the provisions of the said sub-section or sub-section (2), the commissioner may, after giving such agent or person an opportunity of being heard, direct him to pay by way of penalty:-
- (i) one thousand rupees if the contravention is of the provisions of sub-section (1) on each occasion of inspection by any officer referred to in sub-section (2); and
- (ii) not less than three times but not exceeding five times of the amount of tax payable in respect of the goods involved in the transactions of a dealer which appears to have been evaded by such dealer, if the contravention pertains to the provisions of sub-section (2). Explanation :- For the purpose of this section, -
- (i) "Clearing, forwarding, booking agent or broker" shall include a person who renders his services for clearing, forwarding or booking of or taking delivery of consignment of goods at railway premises, air cargo, complex, containers depot, booking agency, goods transport company office or any place of loading or unloading of goods or contrives, makes and concludes, bargains and contracts for or on behalf of any dealer for a fee, reward, commission, remuneration or other valuable consideration or otherwise.
- (ii) "Person transporting goods" shall, besides the owner, include manager, agent, driver, employee of the owner, a person in-charge of a place of loading or unloading of goods or in charge of a goods carrier carrying such goods for dispatch to other places or gives delivery of any consignment of such goods to the consignee.
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