section 70
Transporter liable to penalty for transport in contravention of the provisions of sub-section (4) of Section 68
The Sikkim Value Added Tax Act, 2005Where a transporter, at his option, takes custody under sub section (4) of section 68 of any goods seized under sub-section (1) of that section and thereafter contravenes the provisions of sub-section (4) of that section by delivering such seized goods wholly or partly to the consignee or owner of such seized goods without prior permission, in writing, of the authority referred to in sub section (1) of section 68, the said authority shall, after giving the transporter a reasonable opportunity of being heard, impose upon him a penalty not exceeding fifty percentum of the market value of such seized goods in Sikkim. Explanation - For the purposes of this section and section 71, (a) "transporter" means the owner, or any person having possession or control of a goods vehicle, who transports, on account of any other person for hire or on his own account, any goods from one place to another and includes any person whose name is entered in the permit granted under the Motor Vehicles Act, 1988 (Act No. 59 of 1988), as the holder thereof, the driver or any other person in charge of such vehicle; (b) "goods vehicle" means any motor vehicle as defined in the Motor Vehicles Act, 1988, constructed or adapted for use for transportation of goods or any motor vehicle not so constructed or adapted when used for the transportation of goods and includes a trailer attached to such vehicle.
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