Section unnumbered-1

The Delhi Sales Tax on Right to Use Goods Act, 2002

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Statutory text

(12) If any person, who transports or holds in custody for delivery to, or on behalf of, any dealer any goods, on being required by the commissioner of under clause (a) of sub-section (10) so to do, fails to give the information likely to be in his possession in respect of such goods or fails to permit inspection thereof, as the case may be, the Commissioner may pass an order of detention or seizure of goods in his custody or possession in respect of which the default is committed.
(14) The order of detention or seizure passed under sub-section (13) shall remain in force so long as the person concerned does not furnish information required under clause (a) of sub-section (10) or make proper arrangement for inspection of the goods under the said sub-section.
(15) Any person, who transports or holds in custody for delivery to, or on behalf of, any dealer any goods, on being required by the Commissioner, under clause (a) of sub-section (10) so to do, fails to give any information likely to be in his possession in respect of such goods or fails to permit inspection thereof, as the case may be, without prejudice to any other action which may be taken against such person, a presumption may be raised that the goods in respect of which he has failed to furnish information or permit inspection, were meant for sale by him and he is a dealer liable to pay tax under this Act and the provisions of this Act shall apply accordingly.
(16) Where any premises including the office, shop, godown, box, locker, safe, almirah or other receptacle have been sealed under sub-section (2), the Commissioner, on an application made by the owner or the person in occupation or in charge of such shop, godown, box, locker, safe, almirah or other receptacle, may order descaling thereof on such terms and conditions including furnishing of security for such sum in such form and manners as may be prescribed.
(17) Where no order of detention or seizure of goods is made under this section and no claim is lodged by any person with respect to such goods within period of three months from the date of such order, the Commissioner may, by order in writing, direct the auction of such goods ; Provided that if the goods, in respect of which an order of detention or seizure is made, are of a perishable nature or subject to speedy and natural decay or when the expenses of keeping them in custody are likely to exceed their value, the same may be ordered to be auctioned by the Commissioner as soon as it is practicable after an order of detention or seizure of such goods is made and the amount so realised by the auction of goods shall be remitted in the Government Treasury immediately.
(18) Where an order imposing penalty is passed under sub-section (9) or under sub-section (12) and the person liable fails to pay the penalty within the prescribed period, the goods detained or seized may be sold by public auction and the sale proceeds deposited in Government Treasury.
(19) Auction of goods to be made under sub-section (17) or sub-section (18) shall be carried in the manner prescribed for disposal of goods under sub-section (6) of section 64 of the Delhi Sales Tax Act.
(20) Any person entitled to the sale proceeds of goods auctioned under the provisions of this section may, on application made to the Commissioner and upon sufficient proof, be paid the sale proceeds of the goods auctioned, after deducting the expenses of the sale, other incidental charges, the amount of tax and the penalty due under this Act.
(21) No action shall lie for damages or for claim by any person against the Commissioner or any officer authorised in this behalf for anything done in good faith in discharge of duties under this section, which shall, as far as may be, carried on in accordance with the provisions of the Code of Criminal Procedure, 1973 (2 of 1974) regarding searches or seizures made under that Code.

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