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[Cites 0, Cited by 4] [Section 51(7)] [Section 51] [Entire Act]

UT Chandigarh - Subsection

Section 51(7)(a) in The Punjab Value Added Tax Act, 2005

(a)The officer detaining the goods under sub-section (6), shall record the statement, if any, given by the consignor or consignee of the goods or his representative or the driver or other person Incharge of the goods vehicle and shall require him to prove the genuineness of the transaction before him in his office within the period of seventy-two hours of the detention. The said officer shall, immediately thereafter, submit the proceedings alongwith the concerned records to the designated officer for conducting necessary enquiry in the matter;