Recovery of tax in case of refusal to pay or evasion

Tax197616 sections

Statutory text

(1) If the Inspector-in-charge of the barrier is satisfied that any person carrying the goods has evaded payment of tax due under this Act, or such person has not made the payment of tax on demand, he may, for reasons to be recorded in writing, and after hearing the said person, order detention of the goods as also the vehicle carrying such goods for such period as may reasonably be necessary and shall allow the same to proceed only on the owner of goods or his representative or the driver or other person-in-charge of the goods, vehicle, cart or animal on behalf of the owner of the goods making payment of the tax or furnishing to his satisfaction a security or executing a bond with or without sureties for securing the amount of tax, in the prescribed form.
(2) In case the person-in-charge of the goods or vehicle detained under sub-section
(1) fails to pay the tax due or furnish a bond referred to in sub-section
(1) within 24 hours of the detention of such goods, the Inspector may cause the goods to be sold in the prescribed manner.
(3) The sale proceeds of such goods after defraying the expenses of sale and after deducting the tax shall be paid to the person-in-charge of the goods in the prescribed manner.

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