section 68
Inspection of goods in movement
The Haryana Goods and Services Tax Act, 2017Tax2017130 sections19 chapters
Chapter XIV INSPECTION, SEARCH, SEIZURE AND ARREST
Statutory text
- (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices, as may be prescribed.
- (2) The details of documents required to be carried under sub-section
- (1) shall be validated in such manner, as may be prescribed.
- (3) Where any conveyance referred to in sub-section
- (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.
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