Amendment status not verified — confirm the current text below against the official source.
Information to he furnished for transfer of eight touse pnody by the teansferee—Any persanentering into, contract Tor transfer of right to use goods shall furnish, ithin fiftcen days from tke signing of the contrast. such 7 and fallureto do so shall catail a penalty not exceed Thundcod rupees per day af default after affording person 2 reasonable opportunity of being heard. CHAPTERV POWER OF ENTRY, INSPECTION, S) SEIZURE, SEALING AND.ANTL-EVASION : PROVISIONS 15, Power of entry, Inspectici, search and accounts and goods. (1) The Commissioner may, tosuch conditions 2s may be prescribed, require amy & os.any other person -— * (a) to produce before him such books af: Registers or documents, ©) stock of goods, or puschases, sales or det ics of goods by the dealer, or any ather mation relating to his business, as mzel deemed necessary, for the purposes of: Aci. # (2) Where the Commissioner, upon informat his possession or athenvise, has reasonable groun believethal:— . @) 3 was issucd to produce or caust to be pr any books of accounts or other di be produced such books of accounts, or: documents, as'required by such notice, (©) any person to whom a Aotice a5 aforesaid becnoc might be issued, will not, or would + ‘produce Gr cause to be. produced any Daa ‘oaccounts or other documents whick Wil der this Act, o¥ books of agcounts.-regisiers or dacume: any dealer may be destrayed, dr mutilac tered, falsified or secreted or any purct sales by thint dealer have been oF may be: pressed oF any goods have not been oF AoLbe accounted for in the books af accouy rogisters or other documents maintained the dealer, with a view to eyade or atte evade payment of tay duc under this Act, ‘Commissioner shall have power— © @ — ( inspoet or survey the place business i denle¢ or any other person or any olherp whore: it is believed by hint that busines being donc or accounts are being kept by 3 dealer or person: j Gi) Loinspect the goods in the possession of . dealer or in the'passession of any other ~ somon behalf of such dealer, wherever 3 oods ‘are kp! y DELERGAZETTE : EXTRAORDINARY toenterand searchany building or place where he has reason (0 suspect that such books of accounls or other documents or ‘goods are kept by a sealer ox by ony piber perzon on behalf of such dealer, _ to break open the focks of-aay door of any premises oF 10 break open any almirah, safe, box, receptacle in which any.godds, accounts, registers or docunicats of the dealer are sus- pected to be kept, iF access 19 such premises, alimirah, safe, box orreceptacie is deni (¥) seal the premises inctuding the office, shop, godown, bos, locker, safe, almirah or other. re- ceplacie if the awner orthe person in occupa- tion orin charge of such office, shop, godown, box. focker. sale, almirah, or other receptacle leaves the’ place or is not avaitable or fails or refuses (0 open it when called upon, t0.d0 so, or eanse or aitempis 10 cause obstruction to. - Ihe Commissioner in the discharge of his duties under this section; (64) to record the stntemertt of the dealer‘or his Manager. agent or servant of to take extfact Srom my record and to put identification marks on accouats, registers or documents and on any door, almirah, safe, box or recepiaclé, Explanation —Therg shallbe a presumption respect of goods, accounts, fegisters ordoc menis, which are found at any,place of bu ness of a dealer during any: inspection or search that they selate Lo his business unless Ikecontrary is proved by him, (3) The power under clauses (iii) and (iv) of sub- fection (2) shall be exercised by an officer Not below the Easkcof an Assistant Sales Tax Officer,’ (4) Where any a coouints. cegislers, or documents are Fproduced before the ‘Commissioner-in any proceedings frendlor this Aét, the Commissioner may, for seasons to be Seecorded in writing. Impound and retain thein in his cus- Stady fora period not cxceeding sis months, andsball give R ihe, dealer of any other. person who has produced such Ebecounts, registers or docunieuts a'receip! of the same, (5) Where at the time of inspection, the Commis- euch accounts. | registers or documents of the deater, as 3s may be considered necessa ‘anid shall give the dealer, or ant other perso from whose ‘custody such accounts. F) repisiers or doctiments are seized, a reccipt for the same, and may rorain the same in custody for exarnination, en- BF quity. prosecution or other legal action for a period net ing six months. {6) Theaccounts. registers erdocuménts impounded under sub-section (4) or stized unter sub-section (5} nay be retined even beyond a pesiod of six manuhs from the date of impounding or seizure, as the case may be, by the commissioner for such further period as may be specifica from timetotime {7} The Commissioner may seize any goods liable to tax, whichare found in the possession of a dealeror inthe possession of any other person on behalf of such dealer ot with any transferce and which are not accounted forin his accounts, repisters ordocumnents maintained in the course ‘of his Business,-and a list of goods so seized shall be prepared by the Commissioner and a copy thereof shall be given to the dealer or any other person from whose cus- tody such goods are seized, @) Where it is not feasible to seize the accounts, regislers or documents undler sub-section (5) or the goods under sub-section (7), the Commissioner may serve on the owner or the person who is in immediate possession or contro! thereof, arvarder that he shall not remove, part with or otherwise eal with them except with the previous per- mission of the Commissioner: (9) The Commissioner may, after having held such further cnquiry 2s he may consider fit, and after having given the dealer an opportnnity of being heard, impose on ‘yint, for the possession of gaods not accounted for, whether seized or not under’ sub-section (7), by way of penalty a sumnot exceedlitig thaes and a half times of the tax leviable ‘on such goodsand the conunissioner may' release the goods, if seized, on payment of the penalty imposed or ost fier nishing such security for the payment thereof as he may consider necessary. (10) The Contevissioner may eequire any person :— (2) whotransports or holds in custody any goods ofa dealer, to give any information in his pos- uae session in respect of such goods or to allow inspection dlicreof, as the case may be; and (&) who maintains or has his possession any ac- counts, registers or documents relating to Me business of a dealer, 10 produce such accounts, registers or documents for inspection. (1D Jrany person commits default under ciause (b) of sub-section (10), the commissioner may, without proju- dice to any otheraction which may be taken agaiast such personsunderany othr provision ofthis Act, dice after giving an opportunity of being hieard fo such person thot such persor shall pay by way of penalty a sum novescecd ing filty thousand rupees. = (12) Ifthecommissioner is satisfied that any person on being required by-him so 10 do, has failed to furnish the Jnfarmation in respect of the goods in his custody for de~ Livery (o or on behalCofany dealerar to permit inspection thereof ander clause (a) of sub section (10), he Commis- sioner may. by order in writing and after giving opportu- nity of being lard to such persons, impose by way of pewalty, i suey’ not exceeding three and a half times the amount of ins faviable under this Act on goods in respect of which the defonlt was committed. i i i t f E i I i ! i i : Z (12) If any person. who transports or holds in cus- fody for delivery to, oron bebalfof, any dealer any goods, on being required by the commissioner of under clause (a) of sub-section (10) so to do, fails to give the information likely to be in his possession in respect of such goods or Tails 19 permit inspection Wiereof, as the case niay' be, the Commissioner may pass an orderafdciention or seizureof goods in his cusiody or possession in respec! of which the default iscommilted. ‘i : (14) The order of detention or seizure passed under sub-section (13) shall remain in force’so longas the person concemed docs not furnish information required under clause (a) of sub-section (10) or make properarrangement for inspection of the goods under the said sub-seélion, (15) [any person, who transports or holds in cus- lody fordelivery to, or an behalfof. any dealer any goods, on baing required by tlie Commissioner, under clause (a) oF sub-scction (10) so to do, fails to give any information ccly Lo be in his possession in respect of such goods or failsto permit inspection thercof-as the case may'be, with- oul prejudice to any other action which may be tnken against such person, «presumption may be raised (hal tie goods in respect of which he hus failed to furnish informa: 1 OF permil Inspection, were meant for sale by hin and heis a dealer liate to pay tax under this Act and the provi- sions of this Act still apply accordingly. (16) Where any preises including the office, shop. goxlown, box, locker, sife, almirah or other receptacte have heen scaled ander Sub-scction (2). the Commissioner, on an application made by the owner or te person in occupa iF it charge of such shop, godown. box, locker. safe, tow almigih or other receptacle, may order descaling thercof on such terms and conditions including furnishing of secu- rity for such suin in such form and miannors ns thay be prescribed, a7) Winco tes of detention of scizurcof goods is made under this section and no claim és lodged by any person witl respect to such goods within period of Ihroe months fram the datc of such order. the Cominiissioner may, by order in swriting. dircet the auction 6f'such goods ; »Provided that if the goods, in respiect’of which an order of detention or scizure is made, arc of'a perishable nature or subject to speedy and natural decay of when the expenses of keeping them in custody are likely to exceed Their value, the same may be ordered 10 be auctioned by , the Conwnissioner as soon as it is practicable-afer in or- der of detention or seizare of such goods is made and the. amunt so reslised by de auction of goods shall be rem ted in the Goverment Treasury immediately. \ (18) Where an order imposing penalty is passed under, sub-section 9} or under sub-section (12) and the persoi liable fails to pay the penalty within the prescribed period, the goods detained or scizved may besold by public auction and the sale proceeds deposited in Government Treasury (19) Anction of goods fo be made under sub-section (17) oF sub-section (18) stall be carried inthe manner pre- ‘DELHI GAZETTE: EXTRAORDINARY . Seribed for disposal of goodsiandes ‘sub-section (6) tion 64 of the Delhi Sales Tax Aci. (20) Any person entitled to the sale pt goods auétioned under the provisions of this soctk on application made to the Commissioner and u icint proof, be.paid the sale proceeds-of the g tioned, after deducting the expenses of the sate, oth dental charges, the aniount of tax and the penalty under this Act. ~-. (21) No action shall lie for damages or for claim by any person against the Commissioner or ama officer authorised in this beltalf for anything done faithin akan duties under this sect furas maybe, carried’on in accordance with the provi ofthe Code of Csimirial Procedure, 1973 (2 of 1974) r= fo searches or sures made under thal Code,