(1) With a view to prevent or check avoidance or evasion of tax or any attempt of avoidance or evasion of tax , it is hereby provided that any person or dealer (hereinafter in this section referred to as importer), who intends to bring, import or otherwise receive, into the state from any place outside the state, any goods other than the goods specified in schedule (I) referred to in clause (a) of subsection (2) of section 4 exceeding such quantity or measure or of such value as may be notified by the State Government in that behalf, for sale, use, consumption or other disposal shall obtain a prescribed form of declaration/ e-declaration or certificate/ e-certificate; in prescribed manner and containing such informations as may be prescribed.

Provided that the importer who intends to bring, import or otherwise receive such goods otherwise than in connection, of business, he may, at his option, in the like manner obtain the prescribed form of certificate/e- certificate.

Provided further that commissioner may by a notification make it mandatory/ optional for a class of dealers or all dealers to apply and obtain such online declaration in prescribed manner and use them in accordance with the Act and the rules made thereunder. Such declaration, in this chapter, shall be referred to as "e-declaration".

(2) Where such goods are consigned by road-

(a) The importer shall obtain the prescribed 'declaration'/ e-declaration in prescribed manner, and shall cause the following documents to be carried with the goods in movements;

(i) Such declaration, duly filled and signed, in duplicate, the required details of which are entered in the online submitted trip sheet as provided in section 48A;

Provided that where e-declaration is used, the required details of such declaration should be duly filled online, and entered in the online submitted trip sheet as provided in section 48A. The copy of such e-declaration need not to be carried with the goods;

(ii) Copy of the trip sheet prepared and submitted in the manner as provided in section 48A containing the required information including the required details of such declaration /e-declaration,

(iii) Invoice, Challan or like other documents related to such goods.

(iv) G,R./Billty or other like document of this of goods in movement; and also cause to produce these documents before the officer authorized under subsection (1) or subsection (2) of section 42 at any place, if so required by such officer.

(b) The importer shall preserve the copies of declaration and other documents delivered to him or his agent under clause (a) for such period as may be prescribed and produce them before the assessing authority in a manner and within a time as may be prescribed by the Commissioner.

(c) If, at any stage, the officer authorized under sub section (1) and sub section (2) of Section 42 is satisfied, after giving the owner of the goods an opportunity of being heard, that the goods referred to in previous sub section were transported without online submitting "Trip-Sheet" in the prescribed form and manner or without carrying copy of such 'Trip-Sheet", and that, such goods are;

(i) The goods other than the goods specified in schedule (1) referred to in clause (a) of sub-section (2) of Section-4; and

(ii) Such goods were not meant for personal use or consumption; it shall be deemed that such goods were so transported by the owner of the goods in an attempt to evade assessment or payment of tax due or likely to be due under this Act.

(3) Where such goods are brought into the State as personal luggage, the person bringing them shall carry with him the declaration in the prescribed form duly filled in and signed by the importer and the importer shall submit the same for endorsement by the officer authorised by the Commissioner in this behalf in a manner and with in a time as may be prescribed by the Commissioner.

Provided that where e-declaration is used, the required details of such declaration should be duly filled online, and entered in the online submitted form, as prescribed by the Commissioner on the official Website of the department, the copy of such e-declaration need not to be carried with the goods and dealer shall be deemed to have compiled with the requirement of endorsement of e-declaration form, made above.

(4) Where any person intends to bring, import or otherwise receive in the State from any place outside the State, any goods referred to in subsection (1) otherwise than in connection with business and obtains the prescribed form of certificate, the provision of sub-section (2) and sub-section (3) shall, mutatis mutandis apply as if the word "certificate" is substituted for the word "declaration" used therein.

(5) The owner or a person duly authorised by such owner or the driver or person-in-charge of a vehicle or of goods in movement, as the case may be, carrying any goods referred to in the preceding sub-sections shall stop the vehicle when so required by an officer authorised under sub-section (1) or sub-section (2) of section 42, at any place, and take it along with the goods and documents to the nearest office of Commercial Tax department or to any other place as directed by such officer and keep it stationary for so long as may be considered necessary by such officer and allow him to search the vehicle and inspect the goods and all documents referred to in the preceding sub-sections and shall, if so required, give his name address and the names and addresses of the owner or hirer of the vehicle and of the consigner and consignee of the goods.

(6) Where the officer making the search or inspection under this Section finds any person or dealer importing or attempting or abetting to Import any goods to which this section applies without being covered by proper and genuine documents referred to in the preceding subsections, it may;

(a) direct the person referred to in above sub section not to part the goods in any manner including re-transporting or re-booking till an enquiry is made, which shall not take more than seven days;

(b) order detention of such goods and if, for reasons to be recorded, is satisfied, after giving the owner or a person duly authorised by such owner or the driver or person-in-charge of a vehicle or of goods in movement, as the case may be, an opportunity of being heard, that such goods were being so Imported in an attempt to evade assessment or payment of tax due or likely to be due under this Act, he may order seizure of such goods.

Provided that a list of all the goods seized under this sub-section shall be prepared by such officer and be signed by him, and a copy thereof shall be given to the person from whom goods have been seized.

(7) The officers seizing the goods under sub section (6) shall take all the measures necessary for their safe custody and forward the list, referred to in the proviso of sub section(6) along with other document relating to the seizure, to the assessing officer concerned.

(8) If such assessing officer, after taking into consideration the explanation, if any of the owner or a person duly authorized by such owner or the driver or person-in-charge of a vehicle or of goods in movement as the case may be and after giving an opportunity of being heard is satisfied that the goods were imported or abetted to import in contravention of the provisions of this section in an attempt to evade assessment or payment of tax due or likely to be due under this Act, it shall pass an order imposing penalty not exceeding forty percent of the value of such goods involved or three times the tax leviable on such goods under any of provisions of this Act, whichever is higher. The order of such penalty shall be properly served.

(9) The officer seizing the goods shall serve on the person referred to in the above sub section, an order in writing mentioning the fact of such seizure and indicating the amount, not exceeding such amount as would be sufficient to cover the penalty likely to be imposed, on the deposit whereof in cash, the goods so seized shall be released.

(10) Notwithstanding anything contained in subsection (9), the Commissioner or such officer, not below the rank of Deputy Commissioner, as may be authorised in this behalf by the Commissioner, may, for sufficient reasons to be recorded in writing, direct that the goods be released without any deposit or on depositing such lesser amount, or furnishing security in such form other than cash, as he may deem fit.

(11) The penalty or such part thereof as remains after adjustment of any amount deposited under sub-section (9) shall be deposited in the prescribed manner within thirty days of the date of service of the copy of the order imposing the penalty. In default, the Assessing Authority shall cause the goods to be sold in such manner as may be prescribed and apply sale proceed thereof toward the penalty and, subject to the provisions of Section 36, refund the balance, if any.

(12) Where the officer seizing the goods, before forwarding the list and other documents referred in sub-section (7) to the Assessing Authority at any time thereafter, is of the opinion that the goods are subject to speedy and natural decay or where the tax assessed or penalty imposed, as the case may be, is not deposited in accordance with the provisions of this Act, the officer seizing the goods or the Assessing Authority, as the case may be, may, without prejudice to any other action that may be taken in accordance with other provisions of this Act, cause the goods to be sold by public auction in the prescribed manner. The sale proceeds of such goods shall be adjusted towards the expenses and tax assessed or penalty imposed. The balance, if any, shall be refunded.

(13) If the amount deposited under sub-section (9) is more than the amount of penalty imposed under sub-section (8), the excess amount so deposited shall be refunded in accordance with the provisions of Section 36

Explanation -1

For the purpose this chapter the person-in-charge of the vehicle shall include the owner of the vehicle and the hirer of the vehicle as the case may be.

Explanation -2

For the purpose of this chapter "goods in movement" means-

(a) the goods which are in the possession or control of a transporting agency or person or other such bailee; (b) the goods which are being carried in a vehicle belonging to the owner of such goods; and

(c) the goods which are being carried by a person.