14B. Establishment of check posts or barriers and inspection of goods in transit.
(1)If with a view to preventing or checking evasion of tax under this Act, the State Government considers it necessary so to do, it may by notification direct the establishment of a check post or the erection of a barrier or both at such place or places as may be notified.(2)The owner or person incharge of a goods vehicle or vessel shall carry with him a goods vehicle record, a trip sheet or a log book, as the case may be, and a bill of sale or a delivery note containing such particulars as may be prescribed, in respect of such goods meant for the purpose of trade as are being carried in the goods vehicle or vessel, as the case may be, and [furnish a copy each of the aforesaid documents to] [Substituted for 'produce the same before' by Punjab Act 1 of 1994 w.e.f. 29.9.1993.] an Officer-in- charge of a check post or barrier or any other officer not below the rank of an Excise and Taxation Officer checking the vehicle or vessel at any place.(3)At every check post or barrier or at any other place when so required by any officer referred to in sub-section (2), the driver or any other person incharge of the goods vehicle or vessel shall stop the vehicle or vessel, as the case may be and keep it stationary as long as may reasonably be necessary and allow the officer incharge of the check post or barrier or the aforesaid officer to examine the contents in the vehicle or vessel by breaking open the packages, if necessary, and inspect all records relating to the goods carried which are in the possession of such driver or other person in-charge, who shall also furnish such other information as may be required by the aforesaid officer, and if considered necessary, such officer may also search the goods vehicle or vessel and the driver or other person incharge of the vehicle or vessel or of the goods.(4)The owner or person incharge of a goods vehicle or vessel entering the State limits or leaving the State limits shall also give in triplicate a declaration containing such particulars as may be prescribed, of the goods carried in such vehicle or vessel, as the case may be, before the Officer-in- Charge of the check post or barrier and shall produce the copy of the said declaration duly verified and returned to him by the said officer, before any other officer referred to in sub-section (2) at the time of checking :Provided that where a goods vehicle or vessel bound for any place outside the State passes through the State, the owner or person incharge of such vehicle or vessel shall furnish, in duplicate to the Officer-in-charge of the check post or barrier of his entry into the State, a declaration in the prescribed form and obtain from him a copy duly verified. The owner or person incharge of the goods vehicle or vessel, as the case may be, shall deliver within seventy-two hours the said copy to the Officer-in-charge of the check post or barrier at the point of its exit from the State, failing which he shall be liable to pay a penalty to be imposed by the officer incharge of the check post or barrier of the entry not exceeding two thousand rupees or twenty percentum of the value of the goods, whichever is greater:Provided further that no penalty shall be imposed unless the person concerned has been given a reasonable opportunity of being heard.(5)At every station of transport of goods, bus stand or any other station or place of loading or unloading of goods, other than rail head or post-office, when so required by Commissioner or any person appointed to assist him under sub-section (1) of Section 3, the driver or the owner of the goods vehicle or the employee of a transport company or goods booking agency, shall produce for examination transport receipts and all other documents and account-books concerning the goods carried, transported, loaded, unloaded, consigned or received for transport (maintained by him in the prescribed manner). The Commissioner or the person so appointed shall, for the purpose of examining that such transport receipt or other documents or account books are in respect of the goods carried, transported, loaded, unloaded or consigned or received for transport, have the powers to break open any package, or packages of such goods.(6)[ If the officer incharge of the check post or barrier or other officer as referred to in sub-section (2) has reasons to suspect that the goods under transport are meant for trade and are not covered by proper and genuine documents as specified in sub-section (2) or sub-section (4), as the case may be, the driver or other person incharge of the goods vehicle or vessel required to stop the vehicle or vessel under sub-section (3), fails to stop the same, or that the person transporting the goods is attempting to evade payment of tax due under this Act, he may, for reasons to be recorded in writing and after hearing the said person concerned, order the detention of the vehicle or vessel alongwith the goods for such period as may reasonably be necessary and [shall allow the same to be transported only on the owner of goods, if registered under this Act, furnishing a security or executing a bond with sureties in the prescribed form and manner to the satisfaction of the officer detaining the goods and in the case of other owner of goods furnishing a security in the form of cash or bank guarantee or crossed bank draft which shall not be less than fifteen per centum and not more than thirty per centum of the value of goods:] [Sub-section (6) of section 14-B substituted by Punjab Act 1 of 1994 w.e.f. 29.9.1993. Old sub-section (6) of section 14-B read as under :- (6) If the officer incharge of the check post or barrier or other Officer as mentioned in sub-section (2) has reasons to suspect that the goods under transport are meant for trade and are not covered by proper and genuine documents as mentioned in sub-section (2) or sub-section (4), as the case may be, or that the person transporting the goods is attempting to evade payment of tax due under this Act, he may for, reasons to be recorded in writing and after hearing the said person, order the unloading and detention of the goods for such period as may reasonably be necessary and shall allow the same to be transported only on the owner of goods or his representative or the driver or other person incharge of the goods vehicle or vessel on behalf of the owner of the goods furnishing to his satisfaction a security or cash security or bank guarantee or crossed bank draft for securing the amount of tax in the prescribed form and manner for an amount exceeding one thousand rupee or twenty per centum of the value of the goods whichever is greater, not exceeding one thousand rupees or twenty percentum of value of the goods, whichever is greater.]Provided that where any goods are detained a report shall be made immediately and in any case within twenty-four hours of the detention of the goods by the officer detaining the goods to the (Assistant Excise and Taxation Commissioner incharge of the district) seeking the latter's permission for the detention of goods for a period exceeding twenty-four hours as and when so required, and if no intimation to the contrary is received from the latter the former may assume that his proposal has been accepted.(7)The officer detaining the goods shall record the statement, if any, given by the owner of the goods or his representative or the driver or other person incharge of the goods vehicle or vessel and shall require him to produce proper and genuine documents as referred to in sub-section (2) or sub-section (4) as the case may be before him in his office on a specified date on which date the officer shall submit the proceedings alongwith the connected records to such officer as may be authorised in that behalf by the State Government for conducting necessary inquiry, in the matter. The said officer shall, before conducting the enquiry, serve a notice on the owner of the goods and give him an opportunity of being heard and if, after the enquiry, such officer finds that there has been an attempt to evade the tax due under this Act, he shall, by order, impose on the owner of the goods a penalty [which shall be not less than fifteen percentum and not more than thirty per centum of the value of the goods] [Substituted for 'not exceeding one thousand rupees or twenty percentum of the value of the goods, whichever is greater' by Punjab Act 1 of 1994 dated 21.1.1994 w.e.f. 29.9.1993.], and in case he finds otherwise, he shall order the release of the goods.(8)If the owner of the goods or his representative or the driver or other person incharge of the goods vehicle or vessel does not furnish security or does not execute the bond as required by sub-section (6) within ten days from the date of detaining the goods vehicle or vessel, the officer referred to in that sub-section may order further detention of the goods and in the event of the owner of the goods not paying the penalty imposed under sub-section (7) within twenty days from the date of the order imposing the penalty, the goods detained shall be made liable to be sold by the officer, who imposed the penalty, for the realisation of the penalty by public auction in the manner prescribed. If the goods detained are of a perishable nature or subject to speedy or natural decay or when the expanses of keeping them in custody are likely to exceed their value, the officer-in-charge of the check post or barrier or any other officer referred to in sub-section (2) as the case may be, shall immediately sell such goods or otherwise dispose them of. The sale proceeds shall be deposited in the Government treasury and the owner of the goods shall be entitled to only the balance amount of sale proceeds after deducting the expenses and other incidental charges incurred in detaining and disposing of the goods.(9)The officer detaining the goods shall issue to the owner of the goods or his representative or the driver or the person-in-charge of the goods vehicle or vessel receipt specifying the description and quantity of the goods so detained and obtain an acknowledgement, from such person or if such person refuses to give acknowledgement, record the fact of refusal in the presence of the two witnesses.(10)If the order of detention of goods under sub-section (6) or imposition of penalty under sub-section (7) or sub-section (8) is in the meantime set aside or modified in appeal or other proceedings, the Officer detaining the goods and imposing the penalty, as the case may be, shall also pass consequential orders for giving effect to the orders in such appeal or other proceedings as the case may be.(11)No dealer or any person including a carrier of goods or agent of a transport company or booking agency acting on behalf of a dealer, shall take delivery of, or transport, from any vessel, station, airport or any other place, whether of similar nature or otherwise any consignment of goods other than personal luggage or goods for personal consumption, the sale or purchase of which is taxable under this Act, except in accordance with such conditions as may be prescribed with a view to ensuring that there is no evasion of the tax imposed by or under this Act :Provided that no place which is rail head or post office shall be so notified by the State Government.[Omitted] [Explanation (1) below sub-section (11) of Section 14-B omitted by Punjab Act 1 of 1994 dated 21.1.1994 w.e.f. 29.9.1993 old explanation (1) reads as - 'In this section the expression 'goods vehicle' has the same meaning as is assigned to it in clause (6) of section 2 of the Motor Vehicles Act, 1939, but does not include road transport plying in collaboration with rail transport'.][Explanation] [Explanation (2) renumbered as Explanation.] - For purposes of sub-section 7 service of notice on the representative of the owner or the driver or other person incharge of the goods vehicle or vessel shall be deemed to be a valid service on the owner of the goods.
