Amendment status not verified — confirm the current text below against the official source.
r' (1) Notwithsranding anyth ing contained in sub section (4)' the Commissioner may wheretlle goods seized under sectior 68 lre._ (a) ol'pel ishablc nature. or (b) requircd to be used by a specitied date, sell sucll goods io open auction aftel: the expily olsLlch Pet iod as he may colrsidel fil and ploper, ilhe is ofopinion that such Soods may become unLrsable oL Llnsaleable oo deteniion or' destroy such Soods ilthe said goods bccome unusabl e Lrefore the sale in opcn allction actually takes p1ace. The p|oceeils olsaJe oIthe goods lefefled to in sub-sectioD (;+) or sub-seclion (6) slrall be appliecl lbr payment in the fbllorving order ofpdority:- (a) hrst,fol incidcntalcharges.if any,rclatingtoauctionsaleof such goods: (b) secorld ly, lot expenses. if dny, for- stomgc of s uch goods l (c) Lhirdly. iol pcnalty irrlposcd under sulr-seclion ( l)' ard the balance ofthc pl oceeds ofsale' i1'any. shallbc Paid to ihe owrer ol ihe goods or ifhis pal1iculars are nol available' to thepe$ons fl oln whom such goods wcrc scized under section 68, upon application within one yea[ from the (Late ofsa]e ol within such funher pel iocl as may be allowed by thc Commissionet forcause showi to his satisfaclion' A11y amount o{ penall-v irlPosed undel sub-section ( 1)' which rpnrai0s Llnpaid afler $e date specified in the nolice issucd uncler'sub-scction (2) orwhich cannot be recovel ed in accordance withlhePlovisionsofsub'scction(4).sub-section(6)orSul,,Section(7).shallberecoverable in accordance withprovisions of seclion 45' 'hansporter lialrle to penalty for transport in contrav€ntion of the provisions ofsub- section (;l) ofSectiofl 68 W herc a transpoficf. al ll is option, takcs cu stody undel suh sect ion (4) of sectior 68 of any goorls seizecl under sub-seclion ( l) ofthat section and ther'eaflel:co tmvenes the provisiolls of sub-scclion(4)o[ftaLsccLionbydeliveringsrrchseizedgoodswholiyorpar.tlytotheconsignee olowncfofsuchseizedgoodslvithoutp]ioIpe]rnissjon.inwritingoftheautholyrel.errcdlo lll sub sectioll ( 1 ) of section 68. tlre seid allthoi ty sh all, aftel glv i]1g drc ffaospoltel a teasonab]e oppoltriniry ofbeingheard, imposeupon hirrPenalty not exceeding fifty percertumofthe mar-ket value ofsuch seized goods in Sikkirr' E{pl5r-.siioD-For thc pu.poses oi:this section a dsecrjon7i, (a) "traospo er'" means thc o\rDer-, or-arly pcrsod haviilg polscssioD ix.controlofagoods yehiclc, r'/ho tr.rnsports, on account oliny olher perso! tbr hire ot.on his o\\,n accounl, any goods fiom oi]r piace to.tllLrdtet and ilicllldes uny person whose nanle is cnlerc(lin the peflnil graured Lrrder thi] MoLor Vchicles .\cr, 1988(Aci No. i9 o1 l9lJ8 ), as thc holdcr di.leo1, the daivet orany oth pemon in cbxrgeclsuch vehicle: (b) 'goods velicle' means any noror vehicle iis detined ifl the Nlotor Vehicles Ac!. 1988. constructed or adapted ior'use lor tmnspofiatioD ofgoo(is or any rnotor vehicle rot so consfucted or adapted when [sedforihe trzi,]sportation olgoods and inciLlcies atrailer attached to such vehicle. 11- lvieasuaes to prevent evasioo o{ fax on sal€s - (l) Whcre a triinspol rer-cafiics hom auy place in Sikkim, in a goods vehicle, any consigDnenr oi goods a11d such vehicle is bo tld forany place outsidc Sikkirr! he shall, in addilion lo a docunet! oltide to the goods, carry withhinr inrespeci olsuch goods.- (a) Whereca iage is caused by a saleolsuch goocls, lwo copics ofrhe bill orcash memorandum issued ty thc seller ofsuch goods, and the plesfiibed fonn containing such pitlLiclllat s as may be prescriberJ, or (b) wherc c,lrriage is cau sed otherwise than by a sale ol such goods, r vro copies oi the iorwar ding note, deiivery chililan ordocument oIlii(c nntu.e, by whaEver uamc calleci. issr-red by thc owner or consignee ofsuch goods, and a bilylblm in drc prcscdbed ibrln cont^ining soch pal'ticuliirs as lnay beprescdbed: Paovided that the provisions oflhis sub-secioo shall noi apply where the trarrsportercallyillg such goods proves to the satisfaction ofthe authodsed officer thatconsequent upon a sale olsuch goLrds, in the courseolexport \rithin the eani ng of sub scctioll ( 1) oI seciion 5 of the Centra] Acr, his goods vehicle car:}rrg such goods is bcund for sucll countfy As the State Covefiul,lont may by notlticariol, specify. (2) Tlte tmnsporter, while canying rhe goods r eaered to in sub sectio; ( 1l shail stop the vehicle ar rhe checkpost, ol at any place when sorequited by theaufiorised officcrand produce the documents rcfefed illsub-secdon (1) aloog wilh the documcnt cl tirle ro such goods before the author.iscd ollicer iurti shaii ger courlte$igned $e documents ref-en cd to in clause (a) orciaose (b), xs the case may be ofsub-section (l) 5B Peralty for concenlment ofsales and furnishing iDcorrect particulars ofsales and purchases - (l) Where. (a) a dealer-has concealed any sales orany patliclllars thel€of, or (b) adealer, bejnga rcgistercd dealer or a dealefiequired by theprescdbed authority to firmish retum under section 30, ha.s flimished iDconectsiatementofhis tumover ofsales or purchases or incorrect palticulars ofsuch sales orpurchaseswilh an intent to reduce the drnounloI ra \ p.r) ah]c b) him. the prescdbed aulhority may. after Siving such dealet a reasonableopportunily of being heard, by an odel in rviting, directthat the dealer shall, in addition to any tax levied or penalty imposed under this Act, pay, by way ofpenalty, a sum not less that one 4nd half times but nol cxceeding thdce the amount oftax which would havebeen avoidedby him jfsuch concealed sales or purchases orpar'ticulars thereoforincon ect statement, ofhjs turoover of sales or purchases or'inco1Tect parliculars ofsuch sales or pulchases were notdetected and taken into accountof, if fumover ofsales or pafiiculars ofsales fumished in retums ol shown in hls boolc olaccount wele acceptedas correct, as thecasemay be, in nraking an assessment orpassing any orderupon appeal, revision orreview underthe Act. (2) Any penalty imposcd under sub-section (1) shallbe paid by the dealer into a Goverrment Trcasury ol the State Ilank ofSikkim or any other bank as notified by theGovemmentby sLrch date as may be specified by the prescribed authority in a notice issued for the purpose. and the dale to be so specifled shall not be less than fifleen days fionl the dale ofsuch notice: Provi.led that the plesclibed aulhoity may, for reasons to be recorded in writing extend the date of such payment or allow lhe dealoa to pay rl'le penalty imposed il1 such number ofinstalment as it may deiemine. (3) Any amountofpenalty that rcmains unpaid after the date specified in the noticerefered to in sub-section (2) orwheresuch datehasbeen extended nnder the Proviso to thatsub- section, alter the expiry ofextcnded Lime, shall be rccovemble in accordance with the pravisions of section 45.