Section 45C in The M.P. Vanijyik Kar Adhiniyam, 1994
45C. Power of officers of the Commercial Tax Department to check goods at the points of loading and unloading.
- [(1)] [Section 45-C renumbered as sub-section (1) by M.P. Commercial Tax (Second Amendment) Act, 2002, w.e.f. 13-8-2002.] With a view to [prevent or check evasion of tax under this Act or] [These words inserted by M.P. Commercial Tax (Second Amendment) Act, 2002, w.e.f. 13-8-2002.] verifying the correctness of a declaration furnished or preventing the furnishing of a false or incorrect declaration under Section 45-A, any officer of the Commercial Tax Department not below the rank of Assistant Commercial Tax Officer, as authorised by the Commissioner, may inspect such goods at the points of their loading or unloading along with documents of title of such goods, and the person owning or, for the time being, incharge of the vehicle in which such goods are transported, shall render all assistance to such officer for this purpose.(2)[ If at the time of loading or unloading of goods the officer finds after searching the vehicle and verifying the documents relating to the goods that,-(a)goods notified under sub-section (4) of Section 45-A are being transported in respect of which the transporter has not filed prescribed declaration at the check post or is not carrying with him the copy of the prescribed declaration, or(b)the declaration in respect of any goods is false or incorrect either in respect of the kind of goods or the quantity of goods or the value thereof, such officer may presume until the contrary is proved that an attempt was being made to facilitate the evasion of tax in respect of such goods and he may, after recording his reasons therefor in writing, a copy of which shall be forthwith supplied to the transporter, seize such goods or the vehicle along with the goods.(c)such officer seizing the goods or the vehicle along with the goods shall initiate action for imposition of penalty in accordance with the provisions of Section 45-A 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;(iii)the provisions of that Section shall apply mutatis mutandis to such proceedings] .]
