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[Cites 0, Cited by 0] [Section 48A(5)] [Section 48A] [Entire Act]

State of Uttarakhand - Subsection

Section 48A(5)(a) in Uttaranchal Value Added Tax Act, 2005

(a)if, at any stage, such officer is satisfied, after giving the transporter an opportunity of being heard, that the goods referred to in previous sub Section were transported without online submitting "Trip-Sheet" in the prescribed form and manner or without carrying copy of such "Trip-Sheet", and that, such goods are;
(i)the goods other than the goods specified in schedule (1) referred to in clause (a) of sub-section (2) of Section-4; and
(ii)such goods were not meant for personal use or consumption; it shall be deemed that such goods were so transported by the transporter in an attempt to facilitate or assist to evade assessment or payment of tax due or likely to be due under this Act, and, in such case, the officer may seize such vehicle by an order in writing and notwithstanding anything contained in Section-48 the transporter shall be liable to pay by way of penalty an amount which shall be quantified at the rate of rupees five hundred for a quintal or part of a quintal of such goods.