Amendment status not verified — confirm the current text below against the official source.
Furnishing of Information by Clearing, Forwarding or Booking Agent, Government Departments, Banks, Financial Institutions, Warehouses, Godowns, Cold Storages and any other Person — (1) Every clearing, forwarding or booking agent, Government Departments, Banks, Financial Institutions, warehouses, godowns, cold storages or Broker or a person transporting goods who in course of his business handles the document of title to the goods or transports goods or takes delivery of goods for or on behalf of a dealer and having his place of business in the State of Jharkhand, shall furnish information about his place of business to the Prescribed Authority, within such time and in such manner as may be prescribed. (2) Every such agent or person shall maintain true and complete accounts, registers and documents, as may be prescribed, in respect of the goods handled by him and the documents of title relating thereto and shall produce the said accounts, registers and documents before the prescribed authority as and when required by him. (3) If any agent or person referred to in sub-Section (1) contravenes the provisions of sub-Section (2) in a manner, which is likely to lead to evasion of any tax payable under this Act, the Prescribed Authority may, without prejudice to any action under Section 84, on charge of abetment, after giving such agent or person an opportunity of being heard, direct him to pay by way of penalty an amount which shall be equal to three times the amount of tax calculated on the value of goods in respect of which complete particulars have not been furnished or incorrect particulars or information have been furnished. (4) Every bank, including any branch of a bank, or any clearing house in the State, or any financial institution, department of Government, corporation, institution, organizations or companies, boards, authorities, undertakings or any bodies owned, 50 financed or controlled wholly or partly by the State Government or Central Government; or (5) Every clearing, forwarding or booking agent or Broker or a person engaged in the business of transporting goods shall, if so required by any authority appointed under Section 4, furnish any such particulars as may be required by such authority in respect of the transactions of any dealer with or through such banks or clearing house or any financial institution, department of Government, corporations, institutions, organization or companies, boards, authorities, undertakings or any other body owned, financed or controlled wholly or partly by the State Government or the Central Government relating to sales or purchases of goods by such dealers. Explanation:- For the purposes of this sub-Section- (i) “Broker” shall include a person who renders his services for booking of, or taking delivery of, consignment of goods at a Railway station, booking agency, goods transport company office, or any place of loading or unloading of goods or contrives, makes and concludes bargains and contracts for or on behalf of any dealer for a fee, reward, commission, remuneration or other valuable consideration or otherwise. (ii) “Person transporting goods” shall, besides the owner, include the manager, agent, driver or employee of the owner, or person or acourier company engaged in the business of e-commerce or on-line shopping * in charge of a place of loading or unloading of goods other than a rail-head, or a post office, or of a goods carrier carrying such goods, or a person who accepts consignments of such goods for dispatch to other places or gives delivery of any consignment of such goods to the consignee. (Added vide Noti. NO. 165/leg dated 04.11.2015) 73A* Enrolment of Transporters, Carriers or Transporting agent or Courier Company. (1) No transporter carrier or transporting agent or courier company handling goods taxable under this Act shall carry on his business, unless he is enrolled under the provisions of this Act. (2) Every transporter, carrier or transporting agent or courier company operating his transporting business or e-commerce in Jharkhand for transporting consignment of goods into, or outside, or within Jharkhand shall apply and obtain from the Prescribed authority a certificate of enrolment, in such manner, and within such time, as may be prescribed, and a transporter carrier or a transporting agent or courier company to whom a certificate of enrolment has been issued shall - i) display the certificate of enrolment or copies thereof at a conspicuous place of his head office and branch office(s) and warehouse(s); ii) mention the enrolment number as appearing in the certificate of enrolment issued to him on every consignment note-and goods receipt issued by him and on every other document as may be prescribed. (3) If a transporter, carrier or transporting agent or courier company who is required by sub-section (l) of section 73A to get himself enrolled, fails, without any reasonable cause, to make an application for issue or amendment of the certificate of enrolment, within the prescribed time, the Prescribed authority, may, by an order in writing and after giving such transporter, carrier or transporting agent or courier company an opportunity of being heard, impose upon him a penalty, of a sum not exceeding ten thousand rupees for each month of default for the first three months and Rs fifty thousand per month for subsequent months in making application for issue or amendment of certificate of enrolment, in the manner prescribed, and he shall not be entitled to carry on his transporting business. 51 (4) The Prescribed authority may amend any certificate of enrolment granted under sub-section (l), in accordance with the information furnished by a transporter, carrier or transporting agent or courier company, as the case m ay be or otherwise received, after due notice to such transporter carrier or transporting agent or courier company, as the case may be and such amendment may be made with retrospective effect in such circumstances and in such manner, and subject to such restrictions, or conditions, as may be prescribed. (4) i) A certificate of enrolment granted to a transporter, carrier or transporting agent or courier company under sub-section (I), shall be cancelled by the prescribed authority where he, after giving a reasonable opportunity of being heard, is satisfied that the business of transporting goods of such transporter, carrier or transporting agent or courier company, as the case may be, has discontinued or has ceased to exist, or has obtained such certificate on the basis of document or representations which has subsequently been found to be false, or has failed to comply with any requirement under this section, and such cancellation shall take effect from the date of such order. ii) The cancellation of the certificate of enrolment may be made on an application of' the transporter, carrier or transporting agent or courier company suomoto on the satisfaction of the appropriate authority. (Added vide Noti. NO. 165/leg dated 04.11.2015)