Power to order production of accounts and power of entry, inspection and search

The Haryana Local Area Development Tax Act, 2000

Tax200032 of 28 sections available

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Statutory text

(1) The Commissioner or an officer not below the rank of Assistant Excise and Taxation Officer may, for the purposes of this Act, require an importer carrying on business in taxable goods to produce before him the accounts and other documents, and to furnish any information relating to the stocks or purchases, sales, receipts, and deliveries of any goods by the importer and also any other information relating to his business.
- (a) All accounts and registers maintained by an importer in the ordinary course of his business and documents relating to stocks, purchases, sales, receipts and other data of such goods, the goods in his possession and all offices, shops, godowns, vessels, receptacle and vehicles used by him in connection with his business, shall be open to inspection at all reasonable time by the Commissioner or any officer, not below the rank of Assistant Excise and Taxation Officer.
- (b) For the purpose of sub-section referred to in clause (a), any such officer shall have power to enter and search any office, shop, godown, vessel, receipt, vehicle or any other place of business or any building or place where such officer has reasons to believe that the importer keeps or is for the time being keeping goods or any accounts, registers or documents of his business and to take copies or extracts from any account, register or document or to seize any account, register or document in the opinion of the officer is useful for or relevant to any proceedings under this Act and to take search of any person present at the time of such search: Provided that accounts, registers and documents so seized shall not be retained by such officers, in the same document was in use at the time of seizing, not a period exceeding sixty days and in other cases not exceeding ninety days from the date of seizure, unless the reasons for retention the said beyond the said period are recorded by him in writing, and the approval of the Commissioner or officer, authorised by him in writing in this behalf is obtained beforehand and such approval in any case shall not be for more than sixty days at a time :
  - (i) record for ownership of the goods carrier;
  - (ii) log book or log-book, containing such particulars as may be prescribed;
  - (iii) goods receipt;
  - (iv) delivery-note or cash memorandum or sale/purchase invoice, as the case may be, containing such particulars, as they may be prescribed.
(2) When required by any officer referred to in sub-section (1), the owner, driver or any other person in charge of a goods carrier, shall stop the goods carrier, or as the case may be, the vehicle so long as may reasonably be necessary, and allow for the officer to examine the contents in the goods carrier and inspect all records relating to the goods carried, which are in the possession of the driver or any other person in charge of the goods carrier, and or any other person in charge of the goods carrier who shall also furnish such other information, as may be required by the aforesaid officer, who, if he considers necessary, may also search the goods carrier and the driver or other person in charge of the goods carrier or the goods carrier and make necessary query or ask for a detailed statement.
(3) If the officer as mentioned in sub-section
(2) has reasons to suspect that the goods under transport are not covered by proper and genuine documents as required in sub-section
(1) of this Act, persons transporting the goods is attempting to evade the tax payable under this Act, he may, for reasons to be recorded in writing, and after holding such inquiry, order the unloading and detention of the goods, and shall allow the same to be transported only after the owner of the goods of the driver or other person in charge of the goods carrier or the owner of the goods carrier pays the penalty, in such manner as may be prescribed for an amount not less than ten per cent and not more than twenty percent of the value of goods : Provided that such officer may, if he deems fit, having regard to the nature of the carrier or the goods and other facts, allow the goods to be transported, on the owner of the goods or representative or the driver or other person in charge of the goods carrier, executing a bond with or without such surety, settling the amount due as security : Provided further that such officer may, if he deems fit, having regard to the nature of the goods and the goods carrier, and other relevant matters, hand over the goods on spurdnama to any person for safe custody, on payment of custody charges for the custody, as he may consider reasonable which shall be recovered from the owner of the goods. The person to whom the goods is handed over on spurdnama shall not hand over the same to anybody except with the written permission of such officer otherwise the value of the goods shall be recoverable as arrears of land revenue from him : Provided further that where any goods are detained, report shall be made within twenty-four hours of the detention of the goods by the officer detaining the goods to the Deputy Excise and Taxation Commissioner in-charge of the district where the goods are detained seeking his permission for the detention of the goods for a period exceeding twenty four hours, as and when required, and if no intimation to the contrary is received from the latter, the former may assume that his proposal has been accepted.
(4) The officer detaining the goods shall record the statement, if any, given by the owner of the goods or his representative or the driver or other person in charge of the goods carrier and shall require him to produce proper documents and if after enquiry, such officer finds that there has been an attempt to evade the tax payable under this Act, he shall, by order, impose on the owner of the goods and in case the owner is not forthcoming or his identity is not disclosed by the person in-charge of the goods or the driver or person in-charge of the goods carrier, the owner of the goods or the goods carrier or the driver or person in-charge of the goods or the goods carrier or said driver, a penalty of not less than ten per cent and not more than twenty per cent of the value of goods : Provided that no penalty shall be imposed unless the owner of the goods or his representative or person in-charge of the goods or the goods carrier or the driver has been given a reasonable opportunity of being heard.
(5) If the owner of the goods or his representative or the driver or other person in charge of the goods carrier does not furnish security or execute the bond as required under sub-section
(3) within ten days from the date of detaining the goods or goods carrier, the officer referred to in that sub-section may order further detention of the goods, and in the case of the owner of the goods not paying the penalty imposed under sub-section
(4) within twenty days from the date of the order imposing the penalty, the goods detained shall be liable to be confessed for confiscation with penalty payable in the manner provided in sub-section (7).
(6) When any goods are detained under sub-section (3), the officer detaining the goods shall issue to the owner of the goods, if present or, if the owner of the goods is not present, to his representative or the driver or other person incharge of the goods carrier, a receipt specifying the description and quantity of the goods so detained and obtain an acknowledgment from such person or, if such person refuses to give an acknowledgment, record the fact of refusal in the presence of two witnesses.
(7) The goods detained under sub-section
(6) shall be sold, by the officer who imposed the penalty by public auction in the manner prescribed and the sale proceeds shall be deposited in the Government treasury.
(8) If goods detained are of a perishable nature, or subject to speedy and natural decay, or where the expenses of keeping them in custody are likely to exceed their value, the officer empowered under sub-section (1), shall immediately sell such goods or otherwise dispose of them.

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