Section 48A(5) in Uttaranchal Value Added Tax Act, 2005
(5)(a)if, at any stage, such officer is satisfied, after giving the transporter 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 transporter in an attempt to facilitate or assist to evade assessment or payment of tax due or likely to be due under this Act, and, in such case, the officer may seize such vehicle by an order in writing and notwithstanding anything contained in Section-48 the transporter shall be liable to pay by way of penalty an amount which shall be quantified at the rate of rupees five hundred for a quintal or part of a quintal of such goods.(b)if, at any stage, such officer is satisfied, after giving the transporter an opportunity of being heard, that the goods referred to in previous sub Section were transported alongwith the copy of the Online submitted "Trip-Sheet", but any of the goods found in the vehicle were not covered by the "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 in an attempt to facilitate or assist to evade assessment or payment of tax due or likely to be due under this Act, and, in such case, the officer may seize such vehicle by an order in writing and notwithstanding anything contained in Section-48 the transporter shall be liable to pay by way of penalty an amount which shall be quantified at the rate of rupees five hundred for a quintal or part of a quintal of such goods.Provided that, Government may by a notification issue general instruction not to demand penalty under sub-section 5(b) from the transporter in the circumstances where in pursuance of Section 48(8) or Section 48(9) the penalty or an amount sufficient to cover such penalty likely to be imposed has been deposited by such transporter referred to in sub-section 5(b), regarding the same goods.Provided further that the State Government may by Notification increase the amount of penalty provided under this sub-Section.Explanation. - for the seizure and other action, regarding the goods referred to in this Section, the provisions of Section (48) shall mutatis- mutandis apply
