Erection of Check-post and Inspector of Goods while in transit

(1) If the State Government considers that with a view to preventing or checking evasion of tax-under the Act in any place or places in the State, it is necessary so to do, they may by notification, direct setting up of a Check-post or the erection of a barrier or both, at such place or places as may he notified. (2) At every Check-post or Barrier mentioned in Sub-Section (1) or at any other place when so required by any officer empowered by the State Government in this behalf, the driver or any other person in-charge of any goods vehicle shall stop the goods vehicle and keep it stationery as long as may be necessary, and allow the officer in-charge of the check-post or harrier or the officer empowered to examine the contents, in the goods vehicle and inspect all documents resting to the goods carried which are in the possession of such driver on other person in-charge for the purpose of ascertaining whether there has been any sale or purchase of the goods carried, and in case there was sale or purchase of the goods carried, whether such sale or purchase is liable to tax under this Act, and if so — (a) Whether such tax has been paid: or (b) Whether the sale or purchase of the goods carried has, for the purpose of the payment of tax under this Act, been properly accounted for in the documents referred to in sub-section (5) (3) If, on such examination and inspection, it appears, (a) (i) that the tax, if any, payable under this Act, in respect of the sale or purchase of the goods carried, has been paid, or (ii) that the sale or purchase of the goods has, for the purpose of payment of tax under this Act, been properly accounted for in the documents referred to in sub-section (5) and declarations given was correct and complete to the satisfaction of the check gate Officer the said Officer shall release the goods vehicle with the goods carried, or (b) (i) that the tax if any, payable under this Act, in respect of the sale or purchase of the goods carried, has not been paid, or (ii) that the sale or purchase of the goods carried his, for the purpose of payment of tax under this Act, has not been properly accounted for in the documents referred to in sub-section (5) or not correct and complete declaration is given in respect of goods carried and if the said officer is satisfied after making such enquiry as he deemed, to prevent the evasion of tax payable in respect of the sale or purchase of goods carried, it necessary to detain the goods, he shall detain the goods and direct the driver, or any other person in-charge of the goods vehicle, or the consigner or the consignee to pay such tax, or to furnished adequate security in such form and in such manner and to such authority as prescribed by the State Government in the rules. (4) if the tax is paid or the security is furnished then the goods so detained shall be released forthwith with a certificate of payment of tax. (5) The documents referred to o sub-section (2) and (3) are hills of sale, or delivery notes, or such other documents as may be prescribed. (6) The driver or any other person in-charge of goods vehicle shall wherever required give his name and address and the name address of the owner of the goods vehicle as well as those of the consignor and the consignee of the goods. (7) The driver of the goods vehicle shall on demand by the said Officer produce for inspection his driver’s license and all necessary documents. (8) (a) If the tax directed to be paid or the security directed to be furnished under sub-section (3) Is not paid or furnished, or (b) If it appears to the Officer that the driver or the person in-charge of the goods vehicle is not giving the correct name address of the owner of the goods vehicle or of consign or of consignee or the goods and if the officer is satisfied after making such enquiry as he deems fir to prevent the evasion of tax payable in respect of the or purchase of the goods carried, it is necessary to detain the goods he shall detain the goods either in the Check post or near by as long as required and shad ascertain the correct name and address of the owner of the goods vehicle or the consignor or the consignee of the goods. Provided that no such goods shall be detained by the Officer of the Check Gate for more than forty eight hours except with the permission of the next higher authority. (c) The said Officer may, in his discretion, permit the driver or other person in-charge of the goods vehicle to take the goods detained under sub-section (8) subject to an undertaking given by the owner of the goods or his representative duly authorize on this behalf. (i) that the goods shall be kept in the Office, godown or other place within the state belonging to the owner of the goods vehicle and in the custody of such owner, and (ii) that the goods shall not be delivered to the consignor, consignee or any other person without the orders of the said officer, and for this purpose the driver or any other person in- charge of the goods vehicle shall famish any authorization from the owner of the goods vehicle authorizing him to give such undertaking on his behalf. (9) in case toe goods are likely to speedy and natural decay and in case of other goods where no claim is made within the prescribed period, the said Officer shall, subject to such condition as may be prescribed, sell such goods in open auction and remit the sale proceeds thereof in a Government Treasury, Provided that before affecting the sale the said Officer shall obtain the permission of the next high or authority in writing. (10) Any person entitled to such e proceeds shall, on application to the prescribed authority and with sufficient proof be paid the sale proceeds mentioned in sub-section (10) after deducting the expenses of the sale and other incidental charges and the amount of sales tax due under this Ac in respect of the sale or purchase of the goods in question. Explanation. For the purpose of this section and section 44 “goods vehicle” includes a motor vehicle vessel, an load carried by a person, animal and any other form c conveyance. Explanation ‘II’ for the purpose of this section the expression “said Officer” shall mean the Officer in-charge of the Cheek post or Barrier or the Officer empowered under sub-section (2). (b) If it appears to the Officer that the driver or the person in-charge of the goods vehicle is not giving the correct name address of the owner of the goods vehicle or of consign or of consignee or the goods and if the officer is satisfied after making such enquiry as he deems fir to prevent the evasion of tax payable in respect of the or purchase of the goods carried , it is necessary to detain the goods he shall detain the goods either in the Check post or near by as long as required and shad ascertain the correct name and address of the owner of the goods vehicle or the consignor or the consignee of the goods. Provided that no such goods shall be detained by the Officer of the Check Gate for more than forty eight hours except with the permission of the next higher authority. (c) The said Officer may, in his discretion, permit the driver or other person in-charge of the goods vehicle to take the goods detained under sub-section (8) subject to an undertaking given by the owner of the goods or his representative duly authorize on this behalf. (i) that the goods shall be kept in the Office, godown or other place within the state belonging to the owner of the goods vehicle and in the custody of such owner, and (ii) that the goods shall not be delivered to the consignor, consignee or any other person without the orders of the said officer, and for this purpose the driver or any other person in- charge of the goods vehicle shall famish any authorization from the owner of the goods vehicle authorizing him to give such undertaking on his behalf. (9) in case toe goods are likely to speedy and natural decay and in case of other goods where no claim is made within the prescribed period, the said Officer shall, subject to such condition as may be prescribed, sell such goods in open auction and remit the sale proceeds thereof in a Government Treasury, Provided that before affecting the sale the said Officer shall obtain the permission of the next high or authority in writing. (10) Any person entitled to such e proceeds shall, on application to the prescribed authority and with sufficient proof be paid the sale proceeds mentioned in sub-section (10) after deducting the expenses of the sale and other incidental charges and the amount of sales tax due under this Ac in respect of the sale or purchase of the goods in question. Explanation. For the purpose of this section and section 44 “goods vehicle” includes a motor vehicle vessel, an load carried by a person, animal and any other form c conveyance. Explanation ‘II’ for the purpose of this section the expression “said Officer” shall mean the Officer in-charge of the Cheek post or Barrier or the Officer empowered under sub-section (2).