( I) Any officer empowered by the Government m tillS behalf may for the purpo~es of th1s Act, requ1re any dealer ca1rying on busmess in any kind of goods to produce before h1m the accounts, reg1sters and other documents and to furnish any other mformation relating to his busmess, and such dealer shall produce his accounts, reg1sters and other documents and shall furnish any such information m accordance with such requisition.
(2) All accounts, registe1s and other documents mamtained by a dealer the goods in lu~ possession and h1s offices, shops, godowns, vessels or vehicles shall be open to inspection at all reasonable tJmes by such officers as may be authonsed by the Govei nment m th1s behalf.
(3) (a) If any officer not below the rank of an assessing autho rity has reason to suspect that any dealer JS attemptmg to evade payment of any t<tx or fee due from him under th1s Act, he may, for reasons to be recorded 111 wnting, se1ze such accounts, registers and documents of the de<tler as he may consider necessary and shall g1ant a receipt for the same. The officer who se1zes such accounts, registers or documents shall return them within thirty days from the date of ~eizure unless they are required for a prosecution.
(h) (t) Any such officer shall have power to enter and search, for purposes referred to in sub-sect1on (2) or clause
(a), any office, shop, god own, vessel, receptacle, vehi cle or any other place of business or any building or place where such officer has reason to believe that the dealer keeps, or 1s for the t1me being keepmg, any accounts, registers or documents of his business:
Provided that no residential accommodatiOn (not being a shop-cum-residence) ~hall be entered into and searched by such officer except on the authonty of a search-warrant Issued by a Magist1ate havmg jun~d1ctwn over that area, and all searche~ under tins sub sectiOn shall, so fa1 as may be, be made Ill accordance w1th the provi~1om of the Code of Crimmal Procedure, 1898 (Central Act 5 of 1898), subject to the rules, 1f any, made m this behalf.
( 11) The power conferred by sub-claus:: ( l) shall include the power to break open any box or receptacle in which any accounts, registers, or other documents of the dealer ;
I I l I j i 1 I I I I I I i v·.
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57 may be kept or any place where the accounts are rea sonably suspected to be k:::pt or to break open the door of any premises where any such accounts, regtsters or documents may be kept or reasonably suspected to be kept:
Provided that the power to break open the door shall be exercised only after the owner or any other person m occupation of the premises If he is present therem fails or refuses to open the door on bemg called upon to do so.
(m) The power conferred by sub-clause (z) shall also include the power to seal any box or receptacle, godown or butlding where accounts arc suspected to be kept or goods are stort·d, if the owner or any other person ·in occupatiOn leaves the premises or refuses to open any box or receptacle, godown or building or is not availa ble, and then to break open such hox, receptacle, godown or butlding on the authority of a warrant issued by a Magistrate having junsdtction over that area.
(4) (a) Any officer authoris.::d in thts behalf by the Government shall have power to se•ze any goods the sale or purchase of which IS liable to tax and which are found in any office, shop, godown, vehicle, vessel or in any other place of busmess or in any bmldmg of the dealer but not accounted for by the dealer in hts accounts, registers and other documents maintamed m the course of his busmess or m any other satisfactory manner :
Provided that a list of all thmgs seized under this sub-sect1on shall be prepared by such officer and Signed by two respectable witnesses:
Provided further that no rcstdenti.? I accommodatiOn shall be entered into by such officer except on the au•hority of a search war- 1 ant issued by a Magistt ate havmg junsdtction over the area.
(b) Any goods seized under clause (a) shall be released on payment of a penalty not exceedmg double the amount of the tax on the sale or purchase of such goods as may be fixed by such officer :
Provided that the officer may release the goods on cash security being furnished by the person concerned to the extent of the penalty levtable if, m the opm10n of the officer, further time ts required to arrive at a correct findmg as to whether a penalty is to be tmposed or not and that the secunty so furnished shall be adjusted towards the penalty m case tf it I~ p,tyable or returned to the party, 1f otherwise.
(c) The good~ so seized under clau~c (a) and not released under clause (b) may, on the report of such officer, be tonfiscated by the Inspecting Assistant Comm•sstoner, provtded that before taking action for the confiscatiOn of goods under this sub-sectiOn, the officer shall by notice gtve the person affected an opportunity of being heard and make an enquiry in the prescribed manner.
(;:) A Magistrate of the first class may, on application from an officer empowered by sub-section (3) to search any place within the ' - 58 jurisdiction of such Magtstrate or to seize goods under sub-section (4) in any place wahin his JUriSdictiOn and on bemg satisfied that any restdential accommodation has to be entered into and searched or ente· red mto, as the case may be, for the purpose of the aforesaid sub-section
(3) or sub-section (4), issue a search warrant authorismg such officer to enter and search or to enter such restdential accommodatiOn or on being satisfied that any box, receptacle, godown or butld111g ha~ to be broken open under sub-clause (m) of clause (b) ofsub.section (3), ISsue a war rant authorising the officer to break open such box, receptacle, godown or buildmg.
(6) It shall be open to the Government to authonse different clas~es of officer~ for the purpose of takmg actiOn under sub-section (I), 1>ub-section (2) and clause (a) of sub-section (4).
29. Establzshmcnt of chccl. jJosts and znspcctzon of goods zn transzt. (I) If the Government constder that With a v1ew to prevent or check evasiOn of tax under this Act in any place or places m the State it is necessary so to do, they may, by notification m the Gazette, direct the setting up of check posts at such place or places, and define the bounda nes of such check posts and nottfy the area of the check posts included within such boundanes, hereinafter referred to as the notified area, and demarcate such boundaries by means of barners or otherwise for the purpose of regulating the passage of goods across the notified anta.
(2) No person shall transport within the State across or beyond the notified area any consignment of goods exceed111g such quantity or value as may be prescnbed by any vehicle or vessel, unless he is in pos~ession of-
(a) either a bill of sale or delivery note or way-bill or cet tifi cate of ownership con taming such particulars as may be prescnbed, and
(b) a declaration in such form and containing such particulars a~ may be prescribed, when the vehicle or vessel enters or leaves the State hmits.
Explanatzon.-Th~ term ·'goods" referred to in this sub-section shall not include luggage of persons who cross the notified area.
(3) At any place with111 the notified area or at any other place when so required by any officer empowered by the Government in this behalf, the driver or any other person 111 charge of any vehicle or vessel shall stop the vehicle or vessel and keep the vehicle or vessel, a~ the case may be, stationary as long as may be reqUired by the officer in charge of the notified area or the officer empowered as aforesaid, and allow and enable such officer to mspect the goods unrler transport and to examme the btU of sale or delivery note or way-blll or certificate of ownership relating to the goods, which are in the possessiOn of such dnver or person Ill charge of the goods who shall, 1f so reqUired, give his name and address, the name and address of the owner of the velucle or vessel and the name and address of the owner of the goods and 111 the case of a vehicle or vessel entenng or leaving the State limits the declaration also.
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(4) Where the goods transpmted exceed the quantity or value prescribed under sub-section (2), the officer in charge of the notified area or the officer empowered m the precedmg sub section shall have power to detam or seize and confiscate the goods- ( a) which are bemg transported by a vehicle or vessel and not covered by a bill of sale or dehvery note or way-bill or certificate of ownership and where the vehicle or vessel enters or leaves the State hmtts, the declaratiOn referred to m clause (b) of sub-section (2) also, or
(b) where the declaration is false or is reasonably suspected to be false in respect of the particulars furmshed therem:
Provided that before taking action for the confiscation of good~ under this sectwn, the officer shall gtvc the person m charge of the goods and the owne1, 1f ascertainable, an opp01 tumty of being heard and make an enquiry m the manner ptesc11bed.
(5) Whenever wnfiscation is auth01 ised by th1s section, the officer adjudging it shall gtve the owner or the person m charge of the goods an optwn to pay, m lieu of confiscation, a penalty not exceeding double the amount of tax calculated at the rates apphcable to the goods liable to confiscation :
Provided that the officer may relea~e the goods on cash secunty being furnished by the person concerned to the extent of the penalty leviable if, in the opmwn of the officer, further t1me is required to arnve at a correct finding as to whether a penalty IS to be Imposed or not and that the security so furnished shall be adjusted towards the penalty in case it is payable or returned to the party, 1f otherwise.
(6) Nothing contained in sub-section (4) or sub-section (5) shall apply in the case of goods transported which a1e exempted from tax under any of the proviswns of thts Act without any conditiOn or restriction.