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[Cites 0, Cited by 0] [Section 45A(7)] [Section 45A] [Entire Act]

State of Madhya Pradesh - Subsection

Section 45A(7)(c) in The M.P. Vanijyik Kar Adhiniyam, 1994

(c)consignor or the consignee of the goods is shown to be a dealer registered under this Act, while the records available in his office do not show the existence of such a dealer, 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 in such manner as may be prescribed.