MAINTENANCE OF ACCOUNTS
4.3 What happens at Check post?
- At every check-post or barrier or at any other place, when so required by any specified officer, the owner or person incharge of the goods shall stop.
- The driver or any other person incharge of the goods carrier shall stop the goods carrier, and keep it stationary, as long as may reasonably be necessary.
- Person incharge shall produce the declaration in Form VAT-D3.
However where person incharge of the goods bound for any place outside the State passes through the State, he shall give a declaration in Form VAT-D4 (in duplicate), to the officer incharge of the check-post and obtain from such officer a copy thereof duly verified, and shall deliver within 24 hours (or such other time as may be prescribed) the said copy to the officer incharge of the check-post at the point of his exit from the State.
- Officer incharge of the check-post or barrier, may examine the goods-carried by him or in the goods carrier, by breaking open the package or packages.
- Officer incharge of the check-post or barrier may also inspect all records relating to the goods carried which are in the possession of such owner or person incharge of the goods or the driver or other person incharge of the goods carrier.
- If the officer incharge of the check-post or barrier or other specified officer has reasons to suspect that
- the goods under transport are not covered by proper and genuine documents; or
- the person transporting the goods is attempting to evade payment of tax
then such officer may for reasons to be recorded in writing, and after hearing the said person, order the unloading and detention of the goods.
- Goods detained: Where the goods are unloaded and detained the Officer in charge shall prepare and issue to the a receipt specifying the description and quantity of the goods detained and their value, as ascertained from the bills (section 31(2)) or worked out keeping in view the prevailing market rates in respect of such goods.
Where any goods are detained, a report shall be made immediately and in any case within 24 hours of the detention of the goods by the officer detaining the goods to the officer incharge of the district where the goods have been detained seeking the latter's permission for the detention of the goods for a period exceeding 24 hours as and when so required and if no intimation to the contrary is received from the latter, the former may assume that his proposal has been accepted.
- Goods in safe Custody: Officer detaining the goods may, if he deems fit, having regard to the nature of the goods and the goods carrier, and other relevant matters, hand over the goods for safe custody to any person, who shall, subject to such restrictions and conditions as may be prescribed. The person to whom the goods are handed over for safe custody shall not hand over them to anyone except with the written permission of the officer detaining the goods.
- Goods released: However such officer shall allow the goods to be transported only when owner or his representative or the driver or other person incharge furnishes a security, or if the owner of the goods is a dealer registered, furnishes a personal bond, for the maximum amount which may be chargeable from him section 31(8). Security can be in the following forms:
(a) cash deposit in the Government Treasury under head "0040-Tax on Sales, Trade etc."
(b) post office saving bank account, the account being pledged to the Commissioner or any officer authorised by him in writing in this behalf;
(c) bank guarantee from a Scheduled Bank agreeing to pay to the State Government on demand the amount of security;
(d) personal bond with solvent surety /sureties for the amount of security to the satisfaction of the authority before whom it is required to be furnished under these rules, which shall be in Form VAT-B2 on a non-judicial; paper of the appropriate value; and
(e) such saving certificates or bonds or fixed deposit receipts as are issued by the Government of India, the State Government, or Reserve Bank of India or Scheduled Bank, from time to time, to be pledged to the Commissioner or any other officer authorised by him in this behalf.
The Officer accepting the security or surety bond shall pass an order in writing while releasing the goods, after giving cash receipt in Form VAT-G4 where security is furnished by deposit of cash or an acknowledgement where security is furnished in any other form.
- Statement to be recorded: The officer detaining the goods shall record the statement, if any, given by the owner of the goods or his representative or the driver or other person incharge of the goods carrier.
- Penalties If, after the inquiry including an inquiry into the nature of the transaction which occasioned the movement of goods, such officer finds that there has been an attempt to evade the tax, he shall, by order, impose on the owner of the goods and in case the owner is not forthcoming or his identity is not disclosed by the person incharge of the goods or the driver or person incharge of the goods carrier, in which the goods are being carried, on the person incharge of the goods or the goods carrier or the driver, deeming such person to be the owner of the goods, a penalty computed by multiplying the value of the goods with three times the rate of tax applicable on their sale subject to a maximum of thirty percent of the value of the goods, and direct him to deposit, in addition to the penalty, advance tax computed by multiplying the value of the goods with the rate of tax applicable on their sale which shall be adjustable with the liability to tax incurred on the purchase or sale of such goods or the sale of goods manufactured therefrom, as the case may be, and in case it finds otherwise, it shall order the release of the goods.
However where the offence relates to only an attempt to evade tax by underpricing the goods, the penalty shall be computed by multiplying the difference between their market price and the value shown in the documents accompanying their movement with three times the rate of tax applicable on their sale.
No penalty shall be imposed and no advance tax shall be required to be deposited unless the owner of the goods or his representative or person incharge of the goods or the goods carrier or the driver, as the case may be, has been given a reasonable opportunity of being heard.
- Penalty not paid: Public auction: In the event of the owner of the goods not paying the penalty imposed and the advance tax payable section 31(8) within 30 days from the date of the supply of the copy of the order passed to him, the goods detained shall be liable to be sold by public auction, after following the procedure as laid down below -
(a) the officer shall cause to be published on the notice board of his office a list of the goods detained and intended for sale with a notice under his signatures specifying the place where, and the day and hour at which, the detained goods are to be sold and display copies of such lists and notice at more than one public places near the Check Post or barrier or other place where the goods were detained. Copy of the list and notice shall also be displayed in the office of the Officer In charge of the district having jurisdiction over the area where the check post or barrier or other place where the goods were detained is situated. Normally, a notice of not less than ten days shall be given before the auction is conducted.
(b) Intending bidders shall deposit as earnest money a sum equal to ten per centum of estimated value of goods.
(c) At the specified day and time, the goods shall be put up in one or more lots, as the officer conducting the auction/sale may consider advisable, and shall be knocked down in favour of the highest bidder subject to confirmation of the sale by the Officer in charge of the district concerned if the officer conducting the auction is an officer subordinate to the officer in charge of the district.
(d) The auction purchaser shall pay the sale value of the goods in cash immediately after the sale and he will not be permitted to carry away any part of the goods until he has paid for the same in full and until the sale has been confirmed by the appropriate authority mentioned in clause (c). If the purchaser fails to pay the purchase money, the goods shall be resold by auction in the same manner as provided in clauses (a), (b) and (c) and earnest money deposited by the defaulting bidder shall be forfeited to the State Government. The earnest money deposited by the unsuccessful bidders shall be refunded to them immediately after the auction is over.
(e) If any order directing detention is reversed on appeal the goods so detained, if they have not been sold before such reversal comes to the knowledge of the officer conducting sale, shall be released, or if they have been sold, the proceeds thereof shall be paid to the owner of the goods;
(f) No goods shall be sold by auction under this rule except with the prior approval of the officer in charge of the district.
Note: Where any goods required to be disposed of by public auction are of perishable nature or subject to speedy and natural decay or are such as may, if held, lose their value or when the expenses of keeping them are likely to exceed their value, then such goods may, with the approval of the officer incharge of the district, be sold immediately to the highest of at least three offerors, dealing in like goods, making the offers on invitation.
Note: If the sale proceeds of any goods sold or the amount obtained on the disposal of any goods otherwise than by way of sale under the provisions hereinbefore contained exceeds the penalty imposed and advance tax payable in respect of such goods, such excess amount after deducting the expenses, and incidental charges shall be returned by the officer who conducted the sale or otherwise disposed of the goods, to the owner of the goods.
Goods and service tax under GST various stringent measures can be taken if any mistakes or foul intentions come to notice.
- Right & Duties: No driver or person incharge of a goods carrier or any person incharge of a place of loading or unloading of goods shall accept any consignment of goods for transport or give delivery of any consignment of such goods, other than personal luggage or goods for personal consumption;
No dealer or any person including a carrier of goods acting on behalf of a dealer, shall take delivery of, or transport from any station of transport of goods, bus stand or any other station or place, of loading or unloading of goods, airport or any other place, whether of similar nature or otherwise, any consignment of goods referred to above.
(a) cash deposit in the Government Treasury under head "0040-Tax on Sales, Trade etc."
(b) post office saving bank account, the account being pledged to the Commissioner or any officer authorised by him in writing in this behalf;
(c) bank guarantee from a Scheduled Bank agreeing to pay to the State Government on demand the amount of security;
(d) personal bond with solvent surety /sureties for the amount of security to the satisfaction of the authority before whom it is required to be furnished under these rules, which shall be in Form VAT-B2 on a non-judicial; paper of the appropriate value; and
(e) such saving certificates or bonds or fixed deposit receipts as are issued by the Government of India, the State Government, or Reserve Bank of India or Scheduled Bank, from time to time, to be pledged to the Commissioner or any other officer authorised by him in this behalf.
The Officer accepting the security or surety bond shall pass an order in writing while releasing the goods, after giving cash receipt in Form VAT-G4 where security is furnished by deposit of cash or an acknowledgement where security is furnished in any other form.
(a) the officer shall cause to be published on the notice board of his office a list of the goods detained and intended for sale with a notice under his signatures specifying the place where, and the day and hour at which, the detained goods are to be sold and display copies of such lists and notice at more than one public places near the Check Post or barrier or other place where the goods were detained. Copy of the list and notice shall also be displayed in the office of the Officer In charge of the district having jurisdiction over the area where the check post or barrier or other place where the goods were detained is situated. Normally, a notice of not less than ten days shall be given before the auction is conducted.
(b) Intending bidders shall deposit as earnest money a sum equal to ten per centum of estimated value of goods.
(c) At the specified day and time, the goods shall be put up in one or more lots, as the officer conducting the auction/sale may consider advisable, and shall be knocked down in favour of the highest bidder subject to confirmation of the sale by the Officer in charge of the district concerned if the officer conducting the auction is an officer subordinate to the officer in charge of the district.
(d) The auction purchaser shall pay the sale value of the goods in cash immediately after the sale and he will not be permitted to carry away any part of the goods until he has paid for the same in full and until the sale has been confirmed by the appropriate authority mentioned in clause (c). If the purchaser fails to pay the purchase money, the goods shall be resold by auction in the same manner as provided in clauses (a), (b) and (c) and earnest money deposited by the defaulting bidder shall be forfeited to the State Government. The earnest money deposited by the unsuccessful bidders shall be refunded to them immediately after the auction is over.
(e) If any order directing detention is reversed on appeal the goods so detained, if they have not been sold before such reversal comes to the knowledge of the officer conducting sale, shall be released, or if they have been sold, the proceeds thereof shall be paid to the owner of the goods;
(f) No goods shall be sold by auction under this rule except with the prior approval of the officer in charge of the district.
Note: Where any goods required to be disposed of by public auction are of perishable nature or subject to speedy and natural decay or are such as may, if held, lose their value or when the expenses of keeping them are likely to exceed their value, then such goods may, with the approval of the officer incharge of the district, be sold immediately to the highest of at least three offerors, dealing in like goods, making the offers on invitation.
Note: If the sale proceeds of any goods sold or the amount obtained on the disposal of any goods otherwise than by way of sale under the provisions hereinbefore contained exceeds the penalty imposed and advance tax payable in respect of such goods, such excess amount after deducting the expenses, and incidental charges shall be returned by the officer who conducted the sale or otherwise disposed of the goods, to the owner of the goods.
Note: If the sale proceeds of any goods sold or the amount obtained on the disposal of any goods otherwise than by way of sale under the provisions hereinbefore contained exceeds the penalty imposed and advance tax payable in respect of such goods, such excess amount after deducting the expenses, and incidental charges shall be returned by the officer who conducted the sale or otherwise disposed of the goods, to the owner of the goods.
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