Amendment status not verified — confirm the current text below against the official source.
Establzshmcnt of chccl. jJosts and znspcctzon of goods zn transzt.- (I) If the Government constder that With a v1ew to prevent or check evasiOn of tax under this Act in any place or places m the State it is necessary so to do, they may, by notification m the Gazette, direct the setting up of check posts at such place or places, and define the bounda- nes of such check posts and nottfy the area of the check posts included within such boundanes, hereinafter referred to as the notified area, and demarcate such boundaries by means of barners or otherwise for the purpose of regulating the passage of goods across the notified anta. (2) No person shall transport within the State across or beyond the notified area any consignment of goods exceed111g such quantity or value as may be prescnbed by any vehicle or vessel, unless he is in pos~ession of- (a) either a bill of sale or delivery note or way-bill or cet tifi- cate of ownership con taming such particulars as may be prescnbed, and (b) a declaration in such form and containing such particulars a~ may be prescribed, when the vehicle or vessel enters or leaves the State hmits. Explanatzon.-Th~ term ·'goods" referred to in this sub-section shall not include luggage of persons who cross the notified area. (3) At any place with111 the notified area or at any other place when so required by any officer empowered by the Government in this behalf, the driver or any other person 111 charge of any vehicle or vessel shall stop the vehicle or vessel and keep the vehicle or vessel, a~ the case may be, stationary as long as may be reqUired by the officer in charge of the notified area or the officer empowered as aforesaid, and allow and enable such officer to mspect the goods unrler transport and to examme the btU of sale or delivery note or way-blll or certificate of ownership relating to the goods, which are in the possessiOn of such dnver or person Ill charge of the goods who shall, 1f so reqUired, give his name and address, the name and address of the owner of the velucle or vessel and the name and address of the owner of the goods and 111 the case of a vehicle or vessel entenng or leaving the State limits the declaration also. ) -~ - -- S9 (4) Where the goods transpmted exceed the quantity or value prescribed under sub-section (2), the officer in charge of the notified area or the officer empowered m the precedmg sub section shall have power to detam or seize and confiscate the goods- ( a) which are bemg transported by a vehicle or vessel and not covered by a bill of sale or dehvery note or way-bill or certificate of ownership and where the vehicle or vessel enters or leaves the State hmtts, the declaratiOn referred to m clause (b) of sub-section (2) also, or (b) where the declaration is false or is reasonably suspected to be false in respect of the particulars furmshed therem: Provided that before taking action for the confiscation of good~ under this sectwn, the officer shall gtvc the person m charge of the goods and the owne1, 1f ascertainable, an opp01 tumty of being heard and make an enquiry m the manner ptesc11bed. (5) Whenever wnfiscation is auth01 ised by th1s section, the officer adjudging it shall gtve the owner or the person m charge of the goods an optwn to pay, m lieu of confiscation, a penalty not exceeding double the amount of tax calculated at the rates apphcable to the goods liable to confiscation : Provided that the officer may relea~e the goods on cash secunty being furnished by the person concerned to the extent of the penalty leviable if, in the opmwn of the officer, further t1me is required to arnve at a correct finding as to whether a penalty IS to be Imposed or not and that the security so furnished shall be adjusted towards the penalty in case it is payable or returned to the party, 1f otherwise. (6) Nothing contained in sub-section (4) or sub-section (5) shall apply in the case of goods transported which a1e exempted from tax under any of the proviswns of thts Act without any conditiOn or restriction.