Maintenance of accounts by transporter, carrier or transporting agent

(1) Notwithstanding anything contained in any other law for the time being in force, any transporter, carrier or transporting agent, shall maintain, in the prescribed form, proper accounts of taxable goods transported by him into, or outside, or within Sikkim an account of any person or dealer, being a consignee or consignor, as the case may be, and shall, on demand by the officer authorised in this behalf, furnish such information to such officer as may be required in relation to transport of such goods by such transporter, carrier or transporting agent. (2) The accounts referred to in sub-section (1) and goods referred to in that sub-section and stored in a godown or warehouse in Sikkim, shall be open to inspection by the officer authorised in this behalf at all reasonable time. (3) Where any transporter, carrier or transporting agent fails to maintain proper account in the prescribed form or fails to furnish information to the officer authorised in this behalf as required by sub-section (1), such officer may enter and search the place of business or any other place where transporter, carrier or transporting agent keeps any records or documents in relation to transport of goods and such officer may, for reasons to be recorded in writing seize such records or documents. (4) where any transporter, carrier or transporting agent has, (a) received any consignment of goods to any place outside or within Sikkim, or (b) transported into Sikkim any consignment of taxable goods on account of any person or dealer and the officer authorised in this behalf has information that such person or dealer is not in existence at the address given in the invoice, consignment note or any document of like nature in respect of any consignment of goods referred to in clause (a) or clause (b), such officer may direct the transporter, carrier or transporting agent, by an order in writing, that, (i) the consignment of goods referred to in clause (a) shall not be transported outside, or within, Sikkim; (ii) the consignment of goods referred to in clause (b) shall not be delivered till the matter is investigated into by such officer or till period of fifteen days [excluding Sunday or a public holiday declared under the Negotiable Instrument Act, 1881 (26 of 1881)] expires from the date of communication of such direction to the transporter, carrier or transporting agent, whichever is earlier. (5) where the officer authorised in this behalf, after giving the person or dealer referred to in clause (a) or clause (b), as the case may be, sub-section (4), a reasonable opportunity of being heard, or after causing an enquiry about the existence of such person, or such transmitter or dealer, (a) is in existence at the address given in the bill, invoice, consignment note or any document of like nature, such officer shall forthwith withdraw by an order in writing, his direction issued under sub-section (4) to the transporter, carrier or transporting agent: or (b) is not in existence at the address given in the bill, invoice, consignment note or any document of like nature, the transport of the consignment of taxable goods by such person or dealer to any place outside, or within, or into, Sikkim, shall be deemed to be in contravention of the provisions of this section or section 71, as the case may be, and such officer shall seize such consignment of goods under section 68.