Section 14B(6) in Punjab General Sales Tax Act, 1948
(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.
