Amendment status not verified — confirm the current text below against the official source.
fl) 49 (2) (3) (4) dealer, being aconsignee or consignor. as lhe clse may bc, and shall, on demlmd by Lhe o1'llccr authorised in this bel]alf, fllmish such intbrmation to such ofliccr as ftly be required in re!atitrn I0 transpofiofsuch g00ds by such lransporlcr, c arier or tlansporting agent' The accounts refered to in sllb-section (1) and goods relerred lo ln that sub-seclion and stored in a godown or winehouse in Sikkim, sllall be open to inspection by the officer authoised in this behali at all rcasonable time. Where any transportcr, carrier or transpodng agent lails !omaintain ploperaccount in the prescribed form oI fills to furnish lnlbrmation to the officer authorised in Lhjs behall 'Ls rccluir ed by sub-section (1), such ofticer may enter and search the Placc ofbusiness or any other place where fanspo er, carier or transpo ingagentkeeps any rccords ordocuments io relalion to ftansport ofgoods and such officermay, for rci$ons to be recorded in wriling seize such records ordocuments. where any transporler, carrier or transpolting agent has, (a) received any consignment ofgoods to any place outside or witlin Sikkim' or (b) transportedinto Sil&lm any consignment olta-rab1e goods on accountofany person or .leal er and the officef authorised in this behall has information thai such pelson or de'rlel is not in existence at the address given in the invoice, consignment note or any document ol like natLlre in respect ofany consignment ofgoods refeied 10 in clause (a) orclause (b)' such olllcer may direct lhe ranspofi?r, can-ierortransponing agent, by an oder'in w'iIing' that, (i) the consigrunent ofgoods retelTed to in clause (c) shallnot bc tr3nsported olttside' or within, Sikkimt (ii) the consignment of goods refened loinclause (b) sllallnot be dclivered tillthc matter is investigated into by such ol'ficcr or dll period ol fifteen days [excludiDg SLrnday or a public holiday declared under the Negotiable lnslru'nent Act. 1881 (26 of 1881) l expires from the date ofcommunicaljon ofsuch direction to the transpofler' car|ieror ulnsporting a8ent, whichever is eatlier: 50 (5) wheretheofficer authoriscd jr fiis hehalL:tfter gjvi g the person or dealer rcfelrcd io ir-r clause (a), o: clause (tr). rs the case nray bc. cisul.r-seclion (4).4reasonab1e oppotltttlity of being heari. or after cau sin8 ail enq ui ry abou t the exi sience of such person, c:r sual traaler or dealer., (a) is rn existence aL the cddrcsl given in tltebill, invoice, consigruncnt note or any document ollilienalure. slch o{iFicer ihallforthwith withdiaq by an orderin writinS,his direction issuertu Cersuh scction (4) tothe transpollgr. carieror tran sporting ageni: or (b) is not in cx i\trxce ilt thc add rleas given in the bill, invoice. consigNnenl nole o? any documeirt of like nirture. the tt,ansport of the consignmentoftaxablc goods by such person ol dealer ro srrv pla.e outsiLle. or withir. or into. Slkkhn, shailbE deened lo be in conlravention ofthe pror isions oftlrs scction or se{tion 71, as thecasemaybe, and such officershall seizesuch consignment ofgoods undel s{ction 68. {t l. trmposition rrf penal{y for fallure to issue tdr iEYoice, cash memo or bill- (11 ifiL registercd Cexler or3dcalcrbontmvenes ille plovisions oiseclion 55, the officer authorised rn this bchalfmny. eftcr givrng luch dcalera reascnable oppofinrity olbeing heard, by older in \\ rilin!. drlcct that such dealer $hallpay, by way olperally. asurn equal to double dle anlount of tax $,hrch rorrld ha!c bcen lbvied under this Act in resPcct olthe salcs rcfen ed to in that section whete no tax irvoicc, lash nemo or bill has been issttcd, or:five thousand ruPees. whichcver is grcater: Provided thatifsuch registered dealer ordealerprcves to the sailsfaction oflhe Commissioneror such other officq that he deals exclusively in goods specified i[ Schedlde I sales ofwhich a1e dec]ared tax-ftee under section I 2 or that ii is not practicable lbr sucl'l tcgistered dealel or dealel to issue tax invoice, cash memo or bill against each transacticn in'Jiew oithe circumstances and lrature ofllis business, such othel ofTicer nray excmpt such rcgistered dealer or deal€,r frorn payment,ofperalty orimpose sn.h lesseramount ofpcnaity as ho deem flt and proper. (2) Any penalty imposed uDder sull-seclion ( 1) shall be paid b1 lhe legisteled .le,ler or- de:'l er jnto a GoveminentTrcasnry or f-he State Bank ofSi{ckim ot any other bad( as may be iotificd by the Govemment by such dateas ay bespecified in anoticeto beissueti by such other t -51 officer in this bchalf, and the date to lt specilied shrli not lle less lhun fifteen d:rys iiom the date ofservice ofsuch notice (3) Any amounl0fpenally that lEmains unPaid after lhe date specilled in the notice rcfened lo in sub-section (2), shali berecoverable in accotdance with theprovisions ofsection45'