Bare ActsThe SIKKIM VALUE ADDED TAX ACT 2005

Section 66

person carrying such goods, 1br inspection, at irny place wifiin hisiuisdiction and the prov isions ofsub-secaor t2

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person carrying such goods, 1br inspection, at irny place wifiin hisiuisdiction and the prov isions ofsub-secaor t2./ >hall mutarjs truran'li. apply. For the purposes of this Chapter "vehicle or can ier'" shal1 include every rJ vel cmil raft, timbel bamboos or aoy floatingmatcriai propelled by any manllel. I terception, detention and search of vehiclcs or tarricr and selrch ol warthouse, etc.. For rhe purpose ofverifying whether any corlsignmelt of goods a-re being or have been [ansported in conravention of the prcvisions of section 60 or section 7 1 , the ofticer in charge of the check post ol any other ollicer authorised in this behalf, may, - (a) intercepl, delain and search at any place relened to in sub-section (l) ofsection 65, any vehicle or caniel ot any load caried by a pelson, or (b) search any warehouse or any otherplacein wlicl], accordingto his information, such goods fansporled in contravenlion ofthe plovisions ofsection 71 have been storcd

Section 66 – The SIKKIM VALUE ADDED TAX ACT 2005 | DailyLaw.ai