section 61
Restriction on movement of goods.
The Bihar Value Added Tax Act, 2005Tax2005100 sections15 chapters
Chapter IX CHECK-POSTS AND RESTRICTIONS ON MOVEMENT
Statutory text
- (1) A person transporting goods--
- (a) from any place outside the State of Bihar to any place inside the State of Bihar, or
- (b) from any place inside the State of Bihar to any place outside the State of Bihar, or
- (c) from any place within the State of Bihar to any other such place, shall carry a declaration in such form as may be prescribed supported by a cash memo, retail invoice, bill or tax invoice, as the case may be, in case the movement is as a result of sale or a challan in case the movement is otherwise than as a result of sale, in respect of goods which are being transported on a goods carrier, vehicle or a vessel or is otherwise in transit or in transit storage and shall produce such cash memo or bill or tax invoice or challan, as the case may be, along with the aforesaid form of declaration on demand before the prescribed authority: Provided that the Commissioner may exempt, by notification in the Official Gazette, consignments below a particular value or quantity from the requirement of this sub-section in so far as it relates to carrying of a declaration.
- (2) Any authority or officer who may be authorised by the State Government in this behalf may, for the purpose of verifying whether any goods are being transported in contravention of the provisions of subsection (1) intercept, detain and search any goods carrier, vehicle or vessel and may also search the warehouse or godown or any other such place of transit storage, where goods are kept in course of transportation and if the said authority is satisfied on such verification and search that transportation of goods is being made in contravention of the provision of sub-section (1), he may seize any such goods together with any container or material for the packing of such goods: Provided that a list of all the goods seized under this sub-section shall be prepared by such officer and be signed by the officer, the dealer or the person in-charge of goods and not less than two witnesses and a copy of the seizure list shall be made over to the dealer or the person in charge of the goods, as the case may be.
- (3) The provisions of section 56 shall, mutatis mutandis, apply in matters relating to such seizure, penalty, security, release and confiscation of goods. Explanation.--For the purposes of this section, the power to seize any goods shall also include the power to seize the goods carrier on which the goods are being transported.
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