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THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX RULES, 2005)
CHAPTER VII : ESTABLISHMENT OF CHECKPOSTS AND INSPECTION OF GOODS IN TRANSIT

Body 28B. Inspection of Goods in Transit;

(1) During the Transit of Goods through the State, the owner, driver or any other person in charge of the vehicle, as the case may be, shall stop the vehicle and keep it stationary for as long as may be required by officer empowered under Section 42 or Section 43 or Rule 4 or the officer of the check -post/barrier setup under Section 50-A. He shall also allow such officer to inspect the goods, the vehicle and all the documents relating to the goods.

(2) The owner, driver or any other person in charge of the vehicle, as the case be, shall, if so required by the officer referred to in sub- rule (1) give him his name and complete address, the name and complete address of the owner of the vehicle and the name and complete address of the owner of the goods, if he is not present in the vehicle.

(3) If, on such examination, the officer finds or has reason to believe that -

    (a) any one or more consignments are not covered by one or more documents referred to in Rule 28-A or;

    (b) any such documents in respect of any consignment is false, bogus , incorrect, incomplete or invalid, the officer shall immediately issue a notice to the driver or person in charge of the vehicle to show cause why the goods should not be seized.

(4) The officer, if he is satisfied as to the reason or reasons for the omission or defect, as the case may be, may vacate the notice after recording his findings thereof.

(5) If the officer is not satisfied with the explanation furnished by the owner, driver or the person in charge of the vehicle, he shall order the seizure of the goods and furnish a receipt to the person aforesaid in respect of the-goods seized.