Bare ActsThe Nagaland Purchase Tax Act, 1993

Section 42

Amendment status not verified — confirm the current text below against the official source.

Where goods are delivered to a carrier or a baliee for transmission, the movement of goods shall be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee where before delivery is take from him a carrier or bailee to whom goods are delivered for transmission, keeps the said goods in any office, shop, godown, vessel, receptacle, vehicle or any other place of business or any building or place. any officer empowered by the State Government in this behalf shall have power to enter into and search such office shop, godown vessel, or other place of business or building or place and to examine the goods and inspect all records relating to such good. The carrier or bailee or the person in charge of the goods and record shall give his facilities for such examination or inspection and shall, if so required reduce the bill of sale or delivery note or such other documents as may he prescribed regarding the goods and give his name and address of the carrier or the bailee and the consignee. Erection of Check-post and Inspector of Goods while in transit.

Section 42 – The Nagaland Purchase Tax Act, 1993 | DailyLaw.ai