Regulation.

1. (1) The Commissioner may, at any check-post or barrier or at any other place, to enable proper administration of this Regulation, require the driver or person in charge of a goods vehicle to stop the vehicle to examine the contents therein and inspect all records relating to the goods carried, which are in the possession of such driver or person in charge. Power lo entea premises and seize records and goods. Power to stop, search and detain goods vehicles. SERIES - I No. : 05 DATED isTH AUGUST, 2005. (2)Theowner or person inchargeofa goods vehidleshall carry with him such records, as may be prescribed, in respect of the goods carried in the goods vehicle and produce the same to the Commissioner on:!emand.
2. (3) The driver or personin charge of the goods vehicle shall, if required, infon the Commissioner of-
   • (a) his name andaddress; (b).the name and address of the owner of the vehicle; (+the name and address of the consignor of the goods; (4 the name and address of the consignee of the goods; and
   • (e) the name and address of the transporter.
3. (4) If, on an examination of the contents of a goods vehicle or the inspection of documents relating to the goods carried, the Commissioner. has reason to believe that the owner or person incharge of such goods vehicle is not carryingthe documents as required by sub-section
4. (2) or is not carrying proper and genuine documents or is aftempting to evade payment of tai due under this Regulation, he may, for reasons to be recorded in .writing, do any one or more of the following, namely:-
   • (a) refuse to allow the goods or the goods vehicle to enter Daman and Diu;
   • (b) seize the goods and any documents relating to the goods; &d
   • (c) seize the goods vehicle and any documents relating to the gdods vehicle.
5. (5) Where the owner or the person in charge of the goodsvehicle-
   • (a) requests for time to adduce evidence of payment oftax or the goods being exempted under this Regulation, in respect of the goods to be detained or impounded; and
   • (b) furnishes security for the prescribed amount to the satisfaction of the

Commissioner in such form and in such

manner as may be prescribed, the goods vehicle, the goods and the documents so seized may be released.

1. (6) The Commissioner may permit the owner or person in charge of goods vehicle to remove any goods or goods vehicle seized under sub-section
2. (4) subjectto an undertaking-
   • (a) that thegoods and goods vehicle shall be kept in the office, godown or other

place within Daman and Diu, belonging to theowner of the goods vehicle and in the

custody of such owner; and

1. (b) that the goods shall not be delivered to the consignor, consignee or any other

person without the approval in writing of the Commissioner,

and for this purpose the person in charge of the goods vehicle shall furnish an authorisation fiom the owner ofthe goods vehicle authorising him to give such undertaking on his behalf.

1. (7) Save as otheniise provided in this section, every search or seizure made under this section shall, as far as possible, be canied out in accordance with the provisions of the Code of Criminal Procedure, 1973 relating to searches or seizures made under that Code. 2 of 1974.
2. (8) Nothing contained in this section shall apply to the rolling stock as defined in the Railway Act, 1989. 24 of 1989. custody and 62. (I) Where the Commissioner seizes any books of account or other documents, he Of shall give the dealer or the person present on his behalf, as the case may be, a receipt for the records. same and obtain acknowledgement of the receipt so given to him: -- SERIES - I No. : 05 I DATED 18~~ AUGUST, 2005.

Provided that if the dealer or person from whose custody the books of account or

other documents are seized refuses to give an acknowledgement, the Commissioner may leave the receipt at the premises and record this fact.

1. (2) The Commissioner shall keep in his custody the books of account, registers, other documents seized under section 60 for a period not exceeding one year, and thereafter shall retum the same to the dealer or person from whose custody or power they were seized: Provided that the Commissioner may, before returning the books of account, registers and other documents, require the dealer or the person, as the case may be, to give a written

undertaking that the books of account, registers and other documents shall be presented

whenever required by the Commissioner for any proceedings under this Regulation: Provided further that the Commissionershall, when requested, allow the person whose books of account, registers and documents have been seized, reasonable access to the books of account, registersand documents for the purpose of inspection and shall give the person the opportunity to make copies

thereof at the person's own expense:

Provided also that the period of custody of the books of account, registers and other documents seized under section

60 may be extended beyond one year if any proceedings

under this Regulation are pending

or for reasons to be recorded by the Commissioner in

writing. 63. (I) Where tho Commissioner seizes any goods or goodsvehicle, he shall give the dealer, person in charge of the goods vehicle or a person present on his behalf, as the case may be, a receipt for the same and obtain acknowledgement of the receipt so given to him:

Provided that if the person, from whose custody the goods or goods vehicle have

been seized, refuses to give an acknowledgement, the Commissioner may leave the receipt in his presence and record this fact.

1. (2) The Commissioner-
   • (a) shall keep any goods or goods vehicle seized under section 6 1 in his custody;
2. (6) may retain them for such time as he considers reasonable; and
   • (c) subject to sub-section (3), shall return tho goods or goods vehicle to the dealer or other person from whose custody or power they were seized.
3. (3) Where the Commissioner -
   • (a) has seized any goods; or
   • (b) has seized a goods vehicle; or
   • (c) holds any goods as security for the performance of an obligation under this Regulation, the Commissioner may, not sooner than one month after the service of notice on-
     • (I) the person from whom the goods were seized; (119 the person from whom the goods vehicle was seized,
   • (ilr) the person for whom the security was given; and
     • (iv) any person againktwhom the security is to be enforced, as the case may be, of hi intention to sell the goods, direct the auction of such goods or goods vehicle to recover any arrears of tax, interest or penalty due under this Regulation. (4)An auction of goods oragoods vehicle shall be carried out in the manner prescribed for the sale of property held by the Commissioner. custody, retum and disposal of goods, goods vehicle and security. I SERIES - I No. : 05 I DATED 18"' AUGUST, 2005. Detention of gwds pending dirclosure. Obligation to * provide reasonable asistarice