Amendment status not verified — confirm the current text below against the official source.
"(3 )(a) If', on a search conducted under su b -s c cr ion (l), 01" On a. scrutiny of the d oc u mcr-ts , declara t io n s or other proof i11ed !l11ller sub-section (2), or on in fo rma t io n otherwise received, the pre scr ibc.d authority under section 13 or the a nt h o ritv in ch arge of the check post, is sa.ti sficd that t h c ro has been, or, there is likely to be. evasion of tax pa.ya ble under this Act in respect o f the sale or purchase of the goods. it rn ay , f'o r reasons to he recorded and after giving a. reasonable __o.p.po.rt un i.ty.iof.Iac.ar in g __to ...Lhe.__o.wuer -Of! -f:.he,pc.rSOll in chargeiOf\thl:l.1Ign!(,c1.", d et ai n the goods ;\Ilcl cliicc t t h a.t they sh a ll 110t be trans-ported across the check post. unless the tax evaded or likely to be evaded is paid or a d oq ua.te security to the satisfac tio n of the said au t h o rit.y i~ tu rn is he d [01" the paynl<:ilt of the tax due or lik c.l y to hecome due thereon: Iasertiou of new section 26l~'itu Provided that a time of not less than seven days shall be allowed for the payment of tax or for furnishi.ng the security. (b) If the owner or the Ix~rsOll in charge of :h~ goods fails to pa.y the tax or furnish the security as aforesaid, the ~;aicl authority may seize the goods and dispose them of by public auction and the sale proceeds shall be appropriated rn the manner prescribed: Provided that if the gooch a1'C, in the opinion or H,,'C authority, perishable or hazardous when stored, they shall not be seized but shall be released o n an undertaking by the consignor or Ihe consignee: in the Stare and that t he tax will be paid on the sale or the purchase of th·:;; goods and these goods will be proper} accounted for in the books of account, alonz with a Bank Guarantee or cash security equivalent to the current market vcilue of goods. The Hank Guarantee or cash security so furnished shall be released as soon as the due amount of tax. is paid." ;:t After section 26 of the principal Act, the following section shall be inserted, namely> "26A. Inspection and seizure of goods stored in the State. (1) Where the prescribed authority is satisfied that goods stored in any g:odown or other storage are intended for sale in the State or in the course of inter-state trade or commerce or in the course of import or export, it may inspect the gcdown or other place INhere (he goods are stored and check and verify the accounts maintained and also make a physical verification of the stock to ensure tha t the accounts have been maintained correctly. (2) If, on the verification under sub-section (1), tbe prescribed authority is satisfied that the accounts have not been maintained correctly or that the stock, of goods do not correspond to the stock, shown in the accounts, it may assess the tax evaded or sought to be evaded by the dealer to whom the goods belong or who has a right of disposal over them and direct him to pay the tax forthwith along with a penalty equal to the amount of the tax evaded or sought to be evaded: Provided that no order under this sub-section shall be passed unless the dealer bas been given a reasonable opportunity of showing cause against the levy of the tax and the penalty." n.R. PRADHA1'T, Secretary to the Govt. of Sikkirn, Law Department. (File No.16(71)LD/78 ) 27 SIKKIM GOVERNMENT GAZETTE EXTRAORDIN ARY .PUBLISHED BY AUTHORITY Gangtok, Tuesday, 18th April, 2000 No. 127 GOVERNMENT OF SIKKIM LAW DEPARTMENT GANGTOK No.6/L.OI2000 NOTIFICATION Dated the 17th April, 2000 The following Act of the Sikkim Legislative Assembly having received the assent of the Governor on 7th day of April. 2000 is hereby published lor general information:- THE SIKKIM SAL.ES TAX (AMENDMENT) ACT, 2000 (ACT NO.6 OF 2000) AN ACT further to amend the Sikkim Sales Tax Act. 1983. ..;. Be it enacted by the Legislature of Sikkim in the Fifty-first year of the Republic of India as follows:- Short title, extent