Bare ActsThe Daman and Diu Value Added Tax Regulation 2005

Section 61

Amendment status not verified — confirm the current text below against the official source.

(1) The Commissioner may, at any check-post or barrier or at any other place, to enable proper administration of this Regulation, require the driver or person in charge of a goods vehicle to stop the vehicle to examine the contents therein and inspect all records relating to the goods carried, which are in the possession of such driver or person in charge. Power lo entea premises and seize records and goods. Power to stop, search and detain goods vehicles. -37- SERIES - I No. : 05 DATED isTH AUGUST, 2005. (2)Theowner or person inchargeofa goods vehidleshall carry with him such records, as may be prescribed, in respect of the goods carried in the goods vehicle and produce the same to the Commissioner on:!emand. (3) The driver or personin charge of the goods vehicle shall, if required, infon the Commissioner of- (a) his name andaddress; (b).the name and address of the owner of the vehicle; (+the name and address of the consignor of the goods; (4 the name and address of the consignee of the goods; and (e) the name and address of the transporter. (4) If, on an examination of the contents of a goods vehicle or the inspection of documents relating to the goods carried, the Commissioner. has reason to believe that the owner or person incharge of such goods vehicle is not carryingthe documents as required by sub-section (2) or is not carrying proper and genuine documents or is aftempting to evade payment of tai due under this Regulation, he may, for reasons to be recorded in .writing, do any one or more of the following, namely:- (a) refuse to allow the goods or the goods vehicle to enter Daman and Diu; (b) seize the goods and any documents relating to the goods; &d (c) seize the goods vehicle and any documents relating to the gdods vehicle. (5) Where the owner or the person in charge of the goodsvehicle- (a) requests for time to adduce evidence of payment oftax or the goods being exempted under this Regulation, in respect of the goods to be detained or impounded; and (b) furnishes security for the prescribed amount to the satisfaction of the Commissioner in such form and in such manner as may be prescribed, the goods vehicle, the goods and the documents so seized may be released. (6) The Commissioner may permit the owner or person in charge of goods vehicle to remove any goods or goods vehicle seized under sub-section (4) subjectto an undertaking- (a) that thegoods and goods vehicle shall be kept in the office, godown or other place within Daman and Diu, belonging to theowner of the goods vehicle and in the custody of such owner; and (b) that the goods shall not be delivered to the consignor, consignee or any other person without the approval in writing of the Commissioner, and for this purpose the person in charge of the goods vehicle shall furnish an authorisation fiom the owner ofthe goods vehicle authorising him to give such undertaking on his behalf. (7) Save as otheniise provided in this section, every search or seizure made under this section shall, as far as possible, be canied out in accordance with the provisions of the Code of Criminal Procedure, 1973 relating to searches or seizures made under that Code. 2 of 1974. (8) Nothing contained in this section shall apply to the rolling stock as defined in the Railway Act, 1989. 24 of 1989. custody and

Section 61 – The Daman and Diu Value Added Tax Regulation 2005 | DailyLaw.ai