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The Jharkhand Value Added Tax Act, 2005
CHAPTER VIII INSPECTION OF ACCOUNTS, DOCUMENTS, SEARCH OF PREMISES AND ESTABLISHMENT OF CHECK POSTS

Body 72. Establishment of Check Posts, Inspection of Goods in Transit and Movement of Goods across the State: -

(1) (Omitted w.e.f. 01-07-2017).

(2) Notwithstanding any contained in sub-section (1), no person shall transport from any railway station, steamer station, airport, post-office or from any other place in the State, whether of similar nature or otherwise, notified in this behalf by the State Government, any consignment of such goods, exceeding such quantity, as may be specified in the notification, except in accordance with such conditions as may be prescribed and such conditions shall be made with a view to ensuring that there is no evasion of tax payable under this Act.

(3) The driver or person in charge of vehicle or goods carrier in movement, whether for the purpose of sub-section (1) or (2) of this Section, shall

    (a) carry with him the records of the goods including challan, bills of sale or dispatch memos and prescribed declaration form duly filled in and signed by the consignor or consignee of goods carried.

    (b) stop the vehicle or goods carrier at every check post set up under sub Section (1) or at any other place by an officer authorised by the Commissioner in this behalf;

    (c) produce all the documents including the prescribed form relating to the goods before the officer in charge of the check post or the authorised officer;

    (d) give all the information in his possession relating to the goods;

    (e) allow the inspection of the goods for search of the vehicle by the officer in charge of the check post or any authorised officer.

(4) Where any goods are in movement within the territory of the State of Jharkhand, an officer empowered by the state government in this behalf may stop the vehicle or the goods carrier or the person carrying such goods, for inspection, at any place within his jurisdiction and provisions of sub Section (3) shall mutatis mutandis apply.

(5) Where any goods in movement are without documents, or are not supported by documents as referred to in sub Section (3), or documents produced appear to be false or forged, the officer in charge of the check post or the officer empowered under sub-Section (4), may

    (a) direct the driver or the person in-charge of the vehicle or goods carrier or of the goods not to part with the goods in any manner including by transporting or re-booking, till a proper verification is done or an inquiry is made, which shall not take more than seven days; or

    (b) seize the goods or the carrier or vehicle or vessel alongwith the goods for reasons to be recorded in writing and shall give receipt of the goods or the carrier or vehicle or vessel alongwith the goods to the person, from whose possession of control they are seized;

(6) The officer in charge of the check post or the officer empowered under sub Section (4), after having given the person in charge of the goods a reasonable opportunity of being heard and after having held such inquiry as he may deem fit, shall impose for possession or movement of goods, whether seized or not, in violation of the provisions of clause (a) of sub Section (3) or for submission of false or forged documents or prescribed form, a penalty equal to the amount of three times of the tax, leviable on such goods, or rupees five thousand whichever is greater.

(7) During the pendency of the proceeding under sub Section (6) and anyone prays for being impleaded as a party to the case on the ground of involvement of his interest therein, the said officer in charge or the empowered officer on being satisfied may permit him to be included as a party to the case; and thereafter, all provisions of this Section shall be mutatis mutandis apply to him.

(8) The officer in charge of the check post or the officer empowered under sub Section (4) may release the goods to the owner of the goods or to any person duly authorised by such owner on payment of the penalty imposed under sub Section (6).

(9) Where the driver or person in charge of the vehicle or the carrier is found guilty for violation of the provisions of sub Section (3), subject to the provisions of Clause (a) of sub-Section (5), the officer in charge of the check post or the officer empowered under sub Section (4) may detain such vehicle or carrier and affording an opportunity of being heard to such driver or person in charge of the vehicle, or the carrier, may impose a penalty on him as provided under sub Section (6).

(10) Where a transporter, while transporting goods, is found to be in collusion with dealer to avoid or evade tax, the officer in charge of the check post or the officer empowered under sub Section (4) shall detain the vehicle or carrier of such transporter and after affording him an opportunity of being heard and with prior approval in writing by the commissioner, may confiscate such vehicle or carrier.

(11) Where a vehicle carrying goods, coming from any place outside the State and bound for any other place outside the State, pass through the State, the driver or other person-in-charge of such vehicle shall obtain in the prescribed manner a transit pass from the officer-in-charge of the first check post or barrier after his entry into the state and deliver it to the officer-in-charge of the last check-post or barrier before his exit from the State, failing which it shall be presumed that the goods carried thereby have been sold within the State, by the owner or person-in-charge of the vehicle and accordingly the tax is assessed and penalty, if any shall be levied in accordance with the provisions of this Act.

Provided that where the goods carried by such vehicle are, after their entry into the State, transported outside the State, by any other vehicle or conveyance, the burden of proving that the goods have actually moved out of the State shall be on the owner or person-in-charge of the vehicle.

Explanation: - If a vehicle is hired for transportation of goods by any person, the hirer of that vehicle shall be deemed to be the owner of the vehicle.