(1) The Governm ent may, by notificatj on direct the setting up of a checkpost or the erection of a barrier or both, at any place in the State with a or barrjcr view t o preventing evasion of tax. and i c slrection of
(2) Every person carrying such goods as may begoo"w""O iu tnnsit.
notified shall, at any checkpost or barrier referred to in sub-section ( I ) , or at any other place when so required, stop and produce before such officer as may be autborised by Government in this behalf, a certificate of the goods carried in such form and in such manner as may be prescribed and shall also allow such officer to inspect such goods. A copy of the certificate shall also be handed over t o the said 0flice.r at any checkpost or barrier.
(3) The officer r e f e r ~ d to in sub.section (2) shall have the power to seize the goods carried if they are not covered by the aforesaid certificate or if the csrticate is not complete in all respects.
(4) The goods seized in accordance with sub-section (3) may be confiscated under the orders of the taxing authority having jurisdiction in the area in which the chcckpost or barrier is situate but before taking action for confiscation of the goods, the said authority shall give ihc pcrson affected an opportunity of I?eing heard.
(5) When it Is proposed to confiscate any goods under this section, the oficer concerned shall give the owner or person in chdrge of thc goods an option to pay in lieu of confiscation such amount not exceeding four times the tax payable in respect of the said goods:
Provided that goods in respect oi which such payment has been made shall not be liable to asscssment under section 10.
Xns~eciion 18. Without prejudice to the provisions COIJ tained ;=in sections 16 and 17 ally officer empowered by in Government by notification in this behalf may, if he tmusft. hasreasonstosuspcct that goods are being carried in any vessel or vehicle wit11 a view to evade assessment of tax under th is Act, after recording his reasons in writing, direct the person in charge of such vessel or vehicle tz keep it stationery as lollg as may be reasonably ncccssary and examine the contcnts in the vessel or vehicle and inspect all records therein in respect of thc goods carried and the person in charge of such vessel or vehicle and the goods shall, if so required, give his name and address and those of the owner of the vessel or vehicle as wcll as those of the consignor and consignee of the goods.
Ohnces and D. ( I ) Whoever- penalties.
(a) fitils, without sufficient causc, to submit any return as required by section 8 or submits a false return; or
(b) fails, without sufficient cause, to get himself registered or tl:ere:~fter to renew his registration as required by section 9;
or
(c) knowingly produces incorrect accounts, registers or docume~~ts or k n o w i n g 1 y furnishes incorrect information; or (4 nu&es a statemeat in an application for registration or any declaration required to be made by or uncler this Act or nn application for annual renewal under section 9, or in the return or reviscd rcturn furnished under secticm 8, or in an application for refund under section 14 or In a mernu~*andurn of appeal lvhich is false or , which he either lcnov~s or believes to be false; or
(e) fails to nlaintain or preserve accounts as required by section 15; or
(f) refuses to coil~ply with any requirement n~adc of him under sub-section (I) of sectioil T G; or
(g) obstructs any oEcer making a seizure or search under sub-sections (2) ar (3) of section 16j or (Iz) violates the terms and conditions of an undertaking required to be given by or under this Act, $hall be punishable with imprisonment of either descriptiw ~vh&h may extend to six months or with fine not exceeding onethousand rupees or with both, and when the o.Zence is a continuing one, wit11 a daily fine not cxceedi~zg f fty rupees during thc period of the contiquance of the offence.
(2) No Court shall take cognizance of any offence udder this Act, or under the rules made thereunder, exccpt with the previous sanction of the ~dm~niss ioner , aild no Court inferior to t ha t of a Maaskrate of t h e first class shall try any such offence - 5 of 1898 (3) Notwithstanding anything contained in the Code of Criminal Procedure, 1898, all offepces punishable. under this Act shalI be cognizable and bailable.