Amendment status not verified — confirm the current text below against the official source.
Sub-section (1A) was inserted by Guj. 6 of 2006, s.32. 59 of 1988. Transit pass for transit of goods by road through the State. Furnishing of information by owners of cold storage, warehouses, d Gujarat Value Added Tax Act, 2003. [2005 : Guj. without prejudice to any other action which may be taken against such owner or lessee under any other provision of this Act direct, after giving an opportunity of being heard, that such owner or lessee shall pay by way of penalty not exceeding the amount of tax leviable on the goods in respect of which default is committed under sub-section (1) or (2). 141[70A. (1) The Commissioner may, for the purpose of this Act, by an order in writing.- (a) require any person including an officer of a Bank, Post Office or such other institution, to furnish information in relation to such matters which in his opinion is likely to be useful or relevant in proceedings under this Act; (b) require any person,-- (i) who has custody of goods of a dealer for the purpose of delivery or transports, to furnish information in respect of such goods, or to permit inspection thereof, (ii) who maintains or has in his possession any books of accounts, registers or documents relating to the business of a dealer, to produce such books of accounts, registers, or documents for inspection. (2) Where a person who is required to furnish information or permit inspection of goods or to produce books of accounts, registers or documents for inspection under clause (a) or (b) of sub- section (1), fails to furnish information or to permit inspection or to produce books of accounts, registers or documents, the Commissioner may after giving the person an opportunity of being heard, make an order of detention or seizure of the goods or, as the case may be, the books of accounts, registers or documents. (3) The order of detention or seizure made under sub- section (2) shall remain in force so long as the person concerned does not furnish information or permit inspection or, as the case may be, produce books of accounts, registers or documents for inspection. (4) Where for any reason it is not feasible to make an order of detention or seizure under sub- section (2), the Commissioner may by an order direct the owner or the person who is in possession or control of the goods or the books of accounts, registers or documents, not to remove or part with or otherwise deal with the goods or the documents except with the previous permission of the Commissioner. (5) Where a person fails to act as required under sub-section (1), the Commissioner may, without prejudice to any other action which is liable to be taken against such person under any other provision of this Act, after giving an opportunity of being heard to such person, impose on him a penalty of a sum not exceeding rupees twenty- five thousand. (6) The Commissioner may release the goods or documents detained or seized under sub- section (2), if the person concerned pays by way of penalty such sum, not exceeding one and a half times the amount of tax leviable on such goods under this Act, as he may direct. (7) Where,-