section 82
Inspection, search and seizure of records or documents
The Meghalaya Value Added Tax Act, 2003Tax2003117 sections12 chapters
Chapter VIII MEASURES TO REGULATE TRANSPORT OF GOODS
Statutory text
- (1) The account referred to in Section 81, and goods referred to in that section and stored in a go down or warehouse in Meghalaya, shall be open to inspection by the Commissioner at all reasonable times. (2)Where any transporter, carrier or transporting agent fails to maintain proper account in the prescribed form or fails to furnish information to the Commissioner as required by sub-section (1), the Commissioner may enter and search any place of transporting business or any other place where such transporter, carrier or transporting agent for the time being keeps any records or documents in relation to transport of goods, and the Commissioner may, for reasons to be recorded in writing seize such record or documents. (3)Where any transporter, carrier of transporting agent has:- (a)Received any consignment of taxable goods from any person or dealer in Meghalaya for transport of such consignment to any place outside, or within Meghalaya, or (b)Transported into Meghalaya any consignment of taxable goods on account of any person or dealer, and the Commissioner has information that such person or dealer is not inexistence at the address given in the way bill, tax invoice, consignment note or any document of like nature in respect of any consignment of goods referred to in clause (a),or clause (b), the Commissioner may direct the transporter carrier or transporting agents, by order in writing, that- (i)The consignment of goods referred to in clause (a) shall not be transported outside, or within, Meghalaya, or (ii)The consignment of goods referred to in clause (b) shall not be delivered, till the matter is investigated into by the Commissioner or till a period of fifteen days (excluding Sunday or a public holiday, declared under the Negotiable Instruments Acts 1881) (26 of 1881) expires from the date of communication of such direction to the transporter, carrier or transporting agent, whichever is earlier. (4)Where the Commissioner, after giving the person or dealer referred to in clause (a), or clause (b), as the case may be, of sub-section 4, a reasonable opportunity of being heard or after causing an enquiry about the existence of such person, or dealer, is satisfied that such person or dealer- (a)Is in existence at the address given in the way bill, tax invoice, invoice consignment note or any document of like nature, the Commissioner shall forthwith withdraw, by an order in writing, his direction issued under this sub-section (4) to the transporter, carrier or transporting agent, or (b)Is not in existence at the address given in the way bill, tax invoice, invoice consignment note or any document of like nature, the transporter of the consignment of taxable goods by such person or dealer to any place outside, or within or into, Meghalaya shall be deemed to be contravention of the provisions of Section 76as the case may be, and the Commissioner shall seize such consignment of goods under sub-section (1) (c) of Section 84.
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