Section 61 in The Chhattisgarh Value Added Tax Act, 2005
61. Power to check goods in transit.
(1)Every transporter transporting any goods by road in the State of Chhattisgarh shall carry with him an invoice, bill or challan or any other document, by whatever name called, issued by the consignor of the goods giving such particulars as may be prescribed.(2)Any officer, not below the rank of a Commercial Tax Officer, as may be authorised by the Commissioner, may for the purposes of this Act, require the transporter to stop the vehicle at any place and allow him and other persons assisting him, to search the vehicle and inspect the goods being carried, and to verily whether the document relating to such goods, which are in the possession of the transporter, are those as referred to in sub-section (1) and copy of the declaration referred to in sub-section (4) of Section 58 and also whether the documents are legible, correct and complete in all respects. The transporter, if so required by the officer, shall also give his name and address and the names and addresses of the owner of the vehicle, if the owner is different from the person in-charge of the vehicle, and the consignor and consignee of the goods and also their registration certificate number if they are registered under this Act.(3)If the officer referred to in sub-section (2) finds, on the inspection of the vehicle, that the transporter is not carrying the documents referred to in sub-section (1) or the documents being carried are not in order or the transporter is not carrying a copy of the declaration referred to in sub-section (2), he may direct the transporter to lake the vehicle along with the goods and the documents to the nearest check post or the circle of the sub-circle office to be named by him, and stop it and keep it stationary there till such time as may be required for action in accordance with the provisions of Section 58.(4)Thereupon the officer referred to in sub-section (2), may initiate action for seizure of the goods and/or the vehicle, and for imposition of penalty in accordance with the provisions of Section 58 and for that purpose-(i)he shall exercise all the powers exercisable by the Check Post Officer under that section;(ii)he shall follow the procedure laid down therein; and(iii)the provisions of that section shall apply mutatis mutandis to such proceedings.
