Section 17 in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
17. Establishment of checkpost or barrier and inspection of goods while in transit.
(1)The Government may, by notification direct the setting up of a checkpost or the erection of a barrier or both, at any place in the State with a view to preventing evasion of tax.(2)Every person carrying such goods as may be notified shall, at any checkpost or barrier referred to in Sub-section (1), or at any other place when so required, stop and produce before such officer as may be authorised by Government in this behalf, a certificate of the goods carried in such form and in such manner as may be prescribed and shall also allow such officer to inspect such goods. A copy of the certificate shall also be handed over to the said officer at any checkpost or barrier.(3)The officer referred to in Sub-section (2) shall have the power to seize the goods carried if they are not covered by the aforesaid certificate or if the certificate is not complete in all respects.(4)The goods seized in accordance with Sub-section (3) may be confiscated under the orders of the taxing authority having jurisdiction in the area in which the checkpost or barrier is situate but before taking action for confiscation of the goods, the said authority shall give the person affected an opportunity of being heard.(5)When it is proposed to confiscate any goods under this section, the officer concerned shall give the owner or person in charge of the goods an option to pay in lieu of confiscation such amount not exceeding four times the tax payable in respect of the said goods :Provided that the goods in respect of which such payment has been made shall not be liable to assessment under Section 10.
