Section 9B in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
9B. Disposal of detained goods.
- [(1) The owner of the goods or his representative or other person in charge of the vehicle or vessel, who imports goods mentioned in the Schedule to the Act shall stop the vehicle or vessel at the check post or other point of entry into the local area and the officer in charge of the check post or any other officer not below the rank of Sales Tax inspector/ Assistant Sales Tax Officer may, if he finds on verification of documents that the import of goods attract liability under this Act or there is an attempt to evade tax under this Act, issue notice directing the owner of the goods or his representative or the person in charge of the vehicle or vessel requiring to remit entry tax liable under this Act.(2)If the owner of the goods or his representative or other person in charge of the vehicle or vessel does not remit the required amount of tax within 14 days from the date of stopping the vehicle or vessel, the officer not below the rank of Sales Tax Inspector may, by order, seize the goods and forward the records to the Officer superior to him to pass order assessing the tax liable under this Act.(3)The officer to whom the records were transferred shall pass appropriate orders and direct the owner of the goods to remit the tax assessed if any, within 30 days.(4)If the tax assessed is not remitted within the period mentioned in the order, the goods seized under sub-section(2) shall be sold by the officer who assessed the tax by public auction to the highest, bidder and the sale proceeds shall be remitted in the Government Treasury.(5)If the goods seized are of a perishable nature or subject to speedy and natural decay or when the expenses of keeping them in custody are likely to exceed their value, the officer in charge of the notified area shall immediately sell such goods or otherwise dispose of them and remit the sale proceeds of such goods or the amount obtained by the disposal of such goods otherwise than by sale in the Government Treasury.] [Inserted by Act 7 of 2002 w.e.f. 1-4-2002.]
