Insertion of sections 59A and 59B— In the principal Act, after section 59 so substituted, the

following shall be inserted as sections 59A and 59B, namely —“59A. Erection of check-posts and inspection of goods while in transit — (1) If the State Government consider that with a view to preventing or checking evasion of tax under this Act, in any place or places in the State, it is necessary so to do, the State Government may, by notification, direct the setting up of a check-post or the erection of a harrier or both, at such place or places as may he notified.

1. (2) At every check-post or harrier mentioned in sub-section (1), or at 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 reasonably he necessary, and allow the officer empowered as aforesaid to examine the contents in the goods vehicle and inspect all documents relating to the goods carried which are in the possession of such driver or other person incharge, 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).
2. (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 carried has, for the purpose of payment of tax under this Act, properly accounted for in the documents referred to in sub-section
3. (5) and the 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 has, 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 deems fit, that with a view-to preventing the evasion of tax payable in respect of the sale or purchase of the goods carried, it is 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 consignor or the consignee;to pay such tax, or to furnish adequate security in such form and in such manner and to such authority as may be prescribed, on behalf of the person liable to pay such tax.
4. (4) If the tax is paid or the security is furnished then the goods so detained shall be released forthwith.
5. (5) The documents referred to in sub-section, (2) and (3) are bills of sale, or delivery notes, or such other documents as may be prescibed.
6. (6) The driver or any other person in-charge of the goods vehicle shall, if so required, give his name and address and the name and the address of the owner of the goods vehicle as well as those of the consignor and the consignor of the goods.
7. (7) The driver of the goods vehicle shall, on demand by the said officer, produce for inspection his driver’s license.
8. (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 said officer that the driver or the person incharge of the vehicle is not giving the correct name and address of the owner of the goods vehicle, or of the consignor or of the consignee of the goods, and if the said officer is satisfied after making such enquiry as he deems fit, that with a view to preventing the evasion of tax payable in respect of the sale or purchase of the goods carried it is necessary to detain the goods, he shall detain the goods either in the check-post or elsewhere as long may reasonably be necessary and shall ascertain the correct name and address of the owner of the goods vehicle or of the consignor or the consignee of the goods. Provided that no such goods shall be detained by the said officer of more than forty-eight hours except with the permission of the next higher authority;
9. (9) 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 authorised 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 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 incharge of the goods vehicle shall furnish an authorization from the owner, of the goods vehicle authorizing him to give such undertaking on his behalf.
10. (10) In case the goods are subject to speedy and natural decay, and in the case of other goods, where no claim is made within the prescribed period, the said officer shall, subject to such conditions as may be prescribed, sell such goods in open auction and remit the sale proceeds thereof in a Government Treasury. Provided that before effecting the sale the said officer shall obtain the permission in writing of the next higher authority.
11. (11) Any person entitled to such sale proceeds shall, on application to the prescribed authority and upon 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 sale tax under this Act in respect of the sale or purchase of the goods in question. Explanation I — For the purpose of this section, the expression “said officer” shall mean the Officer-in- Charge of the check post or barrier or the officer empowered under sub-section (2). Explanation II — For the purpose of this section and section 59B ‘goods vehicle’ includes a Motor vehicle, vessel, animal and any other form of conveyance. “59B. Maintenance, etc. of records by goods vehicles, — The owner or other person in-charge of a goods vehicle shall carry with him —
12. (1) Bill of sale or delivery note or such other documents as may be prescribed, and
    • (ii) Log book or, as the case may be goods vehicle record or trip sheet, relating to the goods under transport and containing such particulars as may be prescribed and shall submit to such officer as may he prescribed the documents aforesaid or copies thereof within such time as may be prescribed”.