Amendment status not verified — confirm the current text below against the official source.
Sub-section (4) was renumbered as clause (a) of sub-section (4) by Guj. 6 of 2006, s.31(1). Inspection of goods in transit, etc. LXXIV of 1956. 2 of 1974. Gujarat Value Added Tax Act, 2003. [2005 : Guj. (ii) goods under transport are not in accordance with the documents prescribed under clause (a) of sub-section (3), or (iii) a declaration relating to particulars of goods as made under clause (c) of sub-section (3) is false, 132[or] 133[(iv) the signature appearing in any of the documents referred to in clause (a) of sub-section (3) does not match with the signature furnished by the registered dealer under section 66A ;] he may, after recording the reasons, seize such goods 134[and detain the vehicle] and give receipt thereof to the person from whose possession or control, the goods 135 [* *] are seized. 136[(b) if the driver or other person in charge of a vehicle, boat or animal carrying goods does not make a declaration or if he makes a declaration, he does not keep a copy thereof with him as required by clause (c) of sub-section (3) ;] (5) (a) The officer-in-charge of the check-posts or barrier may, after giving the owner, driver or person-in-charge of goods, a reasonable opportunity of being heard and after holding such further inquiry, as he deems fit, impose on him penalty, in addition to tax payable under this Act, not exceeding one and one-half times of the tax for possession of goods 137[* *] so seized. (b) The officer-in-charge of the check-post or a barrier may release any of the 138[goods,] or documents so seized under sub-section (4) on payment of tax, interest and penalty or on furnishing such security in such form as may be prescribed. (6) The officer-in-charge of the check-post or barrier may, during inspection and verification of goods under transport including the documents and records relating thereto, direct the carrier not to part with the goods including re-transporting or re-booking until verification of goods, records and documents is done or inquiry, if any, is completed. 139[(7) Where the person from whose possession or control the goods are seized under sub-section (4) fails to establish the ownership of the goods so seized or the payment of tax, interest or penalty is not made or security is not furnished, the Commissioner may direct that the goods so seized may be sold by public auction and sale proceeds thereof shall be deposited in the Government treasury.] Explanation.-- In this section,-