Establishment of check-pots or barriers and inspecting of tobacco in transit

The Haryana Tax on Luxuries Act, 1994

Tax199426 sections7 chapters

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Chapter V Chapter V

Statutory text

(1) If with a view to preventing or checking evasion of tax under this Act in any place or places in the State, the Government, considers it necessary so to do, it may, by notification, direct the establishment of a check-post or the erection of barrier or both, at such place or places, as may be notified.
(2) The owner or person incharge of the tobacco and when the tobacco is carried by a goods carrier, the driver or any other person incharge of the goods carrier shall carry with him a goods carrier record, a trip sheet or log-book, along with a challan, as may be prescribed and invoice in respect of the tobacco meant for the purposes of supply and are carried by him in the goods carrier and produce the same before an officer incharge of a check-post or barrier or any other officer of the department not below the rank of an Assistant Excise and Taxation Officer or such other officer, as the Government may, by notification, appoint, for checking the goods carrier at any other place.
(3) At every check post or barrier or at any other place when so required by any officer referred to in sub-section
(2) in this behalf, the owner or person incharge of the tobacco shall stop and the driver or any other person incharge of the goods carrier, entering or leaving the limits of the State, shall stop the goods carrier and keep it stationary, as long as may reasonably be necessary, and allow the officer incharge of the check-post or barrier or the officer as aforesaid to examine the tobacco carried by him or in the goods carrier, by breaking open the package, or packages, if necessary, and inspect all records relating to the tobacco carried which are in the possession of such owner or person incharge of the tobacco or the driver or other person incharge of the goods carrier, who shall also furnish such other information, as may be required by the aforesaid officer, who if considered necessary may also search the goods carrier and the driver or other person incharge of the goods carrier or of the tobacco.
(4) The owner or person incharge of the tobacco or goods carrier, entering or leaving the limits of the state shall furnish a copy of goods receipt, documents as referred to in sub-section (2), or a declaration containing such particulars in such form obtained from such authority, in the manner as may be prescribed, of the tobacco carried by him or in such carrier, as the case may be, before the officer-in-charge of the check-post or barrier and shall produce the copy of the said goods receipt, documents, or declaration duly verified and returned to him by the officer-in-charge of the check-post or barrier before any other officer as mentioned in sub-section (2): Provided that where the owner or person incharge of the tobacco or the driver or other person incharge of the goods carrier bound for any place outside the State passes through the State, such owner or person incharge of the tobacco or the driver or other person incharge of such carrier shall, in the prescribed manner, furnish, in duplicate, to the Officer-in-charge of the check-post or barrier of his entry into the State a declaration in the prescribed form and obtain from him a copy thereof duly verified. The owner or person incharge of the tobacco carried or the driver or other person incharge of the goods carrier shall deliver within twenty-four hours the said copy to the officer-in-charge of the check-post or barrier at the point of his exit from the State, failing which he shall be liable to pay a penalty, to be imposed by the Officer-in-charge of the check-post or barrier of the entry, not exceeding two thousand rupees or twenty per centum of the value of the tobacco, which is greater: Provided further that no penalty shall be imposed unless the person concerned has been given a reasonable opportunity of being heard: Provided further that where the owner or person incharge of the tobacco or the driver or other person incharge of the goods carrier bound, from a place inside the State to any other place inside the State, has to pass through another State, such owner or person or the driver or other person shall furnish, in duplicate to the officer-incharge of the check-post or barrier of his exit from the State, a declaration in the prescribed form and obtain from him a copy thereof duly verified and shall deliver the same to the Officer-in-charge of the check-post or barrier of his entry into the State within twenty-four hours of his exit from the previous barrier or check-post in the State, failing which he shall be liable to pay a penalty to be imposed by the officer-in-charge of the check-post or barrier of his exit, not exceeding two thousand rupees or forty per-centum of the value of the tobacco, which ever is greater, unless he explains the time taken in excess to the satisfaction of the officer-in-charge of the exit barrier or check-post.
(5) If the officer in-charge of the check-post or barrier or other officer as mentioned in sub-section
(2) has reasons to suspect that the tobacco under transport is not covered by proper and genuine documents as mentioned in sub-section
(2) or sub-section (4), as the case may be, or that the person transporting the tobacco is attempting to evade payment of the tax due under this Act, he may, for reasons to be recorded in writing, and after hearing the said person, order the unloading and detention of the tobacco, and shall allow the same to be transported only on the owner of tobacco or his representative or the driver or other person incharge of the goods carrier on behalf of the owner of the tobacco furnishing to his satisfaction a security, in the prescribed form and manner, for an amount between twenty and forty per centum of the value of tobacco: Provided that such officer may, if he deems fit, having regard to the nature of the carrier or the tobacco and other relevant matters, allow such tobacco to be transported, on the owner of the tobacco or his representative or the driver or other person incharge of the goods carrier, executing in a prescribed manner, a bond with or without sureties for securing the amount due as security: Provided further that such officer may, if he deems fit, having regard to the nature of the tobacco and the goods carrier, and other relevant matters, handover the tobacco on superdari to any person for safe custody, on payment of such charges for the custody, as may be prescribed which shall be recovered from the owner of the tobacco. The person to whom the tobacco is handed over on superdari shall not hand over the same to anybody except with the written permission of such officer otherwise the value of the tobacco shall be recoverable as arrears of land revenue from him: Provided further that where any tobacco is detained, a report shall be made immediately and in any case within twenty-four hours of the detention of the tobacco by the officer detaining the tobacco to the officer incharge of the district seeking the letter’s permission for the detention of the tobacco for a period exceeding twenty-four hours as and when so required and if no intimation to the contrary is received from the latter, the former may assume that his proposal has been accepted.
(6) The officer detaining the goods shall record the statement, if any, given by the owner of the tobacco or his representative or the driver or other person incharge of the goods carrier and shall require him to produce proper and genuine documents as referred to in sub-section
(2) or sub-section (4), as the case may be, if after the enquiry, such officer finds that there has been an attempt to evade the tax due under this Act, he shall, by order, impose on the owner of the tobacco and in case the owner is not forthcoming or his identity is not disclosed by the person incharge of the tobacco or the driver or person incharge of the goods carrier, in which tobacco is being carried, on the person incharge of the tobacco or the good carrier or the driver, a penalty between twenty and forty percent of the value of the tobacco and in case he finds otherwise, he shall order the release of the tobacco: Provided that no penalty shall be imposed unless the owner of the tobacco or his representative or person incharge of the tobacco or the goods carrier or the driver has been given a reasonable opportunity of being heard.
(7) If the owner of the tobacco or his representative or the driver or other person incharge of the goods carrier does not furnish security or execute the bond as required by sub-section
(5) within ten days from the date of detaining the tobacco or goods carrier, the officer referred to in that sub-section may order further detention of the goods, and in the event of the owner of the goods not paying the penalty imposed under sub-section
(6) within twenty days from the date of the order imposing the penalty, the tobacco detained shall be liable to be sold for the realization of the penalty in the manner provided in sub-section (9).
(8) When any tobacco is detained under sub-section (7), the officer detaining the tobacco shall issue to the owner of the tobacco, if present or, if the owner of the tobacco 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 tobacco so detained and obtain an acknowledgement from such person or, if such person refuses to give an acknowledgement, record the fact of refusal in the presence of the two witnesses.
(9) The goods detained under sub-section
(7) 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.
(10) If the tobacco detained is of a perishable nature, or subject to speedy and natural decay, or when the expenses of keeping them in custody are likely to exceed its value, the officer-in-charge of the check-post or barrier or any other officer empowered under sub-section (2), as the case may be, shall immediately sell such tobacco or otherwise dispose it of and deposit the sale proceeds, or the amount obtained by the disposal otherwise than by way of sale, in the Government treasury.
(11) If the order of imposition of penalty under sub-section
(6) or of detention of tobacco under sub-section
(7) is in the mean-time set aside or modified in appeal or other proceedings, the officer detaining the tobacco and imposing the penalty, as the case may be, shall also pass consequential orders for giving effect to the order in such appeal or other proceedings as the case may be.
(12) Where the detained tobacco is sold or otherwise disposed of under this section, the owner thereof shall be liable to pay the expenses and other incidental charges incurred in detaining and disposing of the same.
(13) If the sale proceeds of any tobacco sold or the amount obtained on the disposal of any tobacco otherwise than by way of sale under the provisions hereinbefore contained exceeds the penalty imposed in respect of such tobacco, such excess amount after deducting the expenses and incidental charges referred to in sub-section
(12) shall be returned by the officer who conducted the sale or otherwise disposed of the tobacco, to the owner of the tobacco.
(14) At every station of transport of goods, bus stand or any other station or place of loading or unloading of goods, other than a post office, when so required by the Commissioner or any person appointed to assist him under sub-section
(1) of section 3, the owner or person incharge of the tobacco or the driver or other person incharge of the goods carrier shall produce for examination, transport receipt and all other documents and account books concerning the tobacco carried, transported, loaded, unloaded, consigned or received for transport, to be maintained by him in the prescribed manner and the Commissioner or the person so appointed shall have for the purpose of examining that such transport receipts and documents and account books are in respect of the tobacco carried, transported, loaded, unloaded or consigned or received for transport, the power to break open any package or packages of goods. If the Commissioner or the person so appointed is satisfied that it is necessary for the purposes of investigation or verification, he may seize the transport receipts documents or account books believed by him to be relating to supply of tobacco so produced for examination or found lying at such a station or transport of goods, bus stand or any other station or place of loading or unloading of goods. The officer seizing the transport receipts, documents or account books shall forthwith grant a receipt for the same and shall return to the person from whose custody these were seized after examination or completion of investigation or verification within a period of one hundred and eighty days. Where the transport receipts, documents or account books so seized are required to be retained beyond the aforesaid period, the authority so retaining them shall record the reasons, in writing and shall obtain the approval of the Commissioner for so doing.
(15) Except in accordance with such conditions, as may be prescribed with a view to ensuring that there is no evasion of tax imposed by or under this Act,-
- (a) no driver or person-in-charge of a goods carrier or any person-in-charge of a place of loading or unloading of goods, other than a post office, shall accept any consignment of tobacco for transport or give delivery of any consignment of such tobacco;
- (b) no dealer or any person including a carrier of goods acting on behalf of a dealer, shall take delivery of, or transport from any station of transport of goods, bus stand or any other station or place of loading or unloading of goods, airport or any other place, whether of similar nature or otherwise other than a post office, any consignment of tobacco referred to above.

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