Section 9A in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
9A. Inspection of vehicle.
- [(1) Subject to the provisions contained in section 3 of the Act, any officer, not below the rank of an Assistant Commissioner of the Commercial Taxes Department, authorised in this behalf by the Government, may intercept any motor vehicle, or motor vehicle carrying goods and verify the documents relating to the vehicle and the goods to satisfy himself that there is no evasion of tax due under this Act.] [Inserted by Act 20 of 2000 w.e.f. 1-4-2000.](2)The driver of the vehicle, when so required by the officer authorised under sub. section (1) shall stop the vehicle at any place for the purpose of enabling such officers to verify the documents.(3)If on verification of such documents, the authorised officer is satisfied that there is an attempt to evade the tax due under this Act, such officer may require the owner of the vehicle or owner of the goods either directly or through the driver of the vehicle to adduce such other evidence to show that there Is no attempt to evade the tax due under this Act.(4)If on consideration of such evidence the authorised officer is satisfied that tax under this Act is payable on such motor vehicle, [or goods] [Inserted by Act 12 of 2003 w.e.f. 1-4-2003.] he shall by an order in writing direct the owner of the vehicle to pay the tax due on the motor vehicle:[Provided that no such order shall be passed unless the owner of the vehicle or goods or any person duly authorised by him has been afforded a reasonable opportunity of being heard.] [Substituted by ibid.]Explanation. - The expression 'owner' for the purpose of this section shall be the owner as defined in clause (30) of section 2 of the Motor Vehicles Act, 1988 (Central Act 5 of 1988)].
