73B. Procedure for seizure/confiscation and release of goods/vehicle and disposal of goods by sale.
(1)Where any goods or the vehicle alongwith the goods are seized by the check post officer under sub-section (7) of Section 45-A, he shall prepare a list in duplicate of all such goods/vehicle bearing his own signature, and signature of the transporter and shall take all the measures necessary for their safe custody. One copy of the list shall be given to the transporter.(2)The notice under sub-section (10) of Section 45-A shall, as far as be, in Form 76.(3)Where any goods/vehicle are released by the check post officer under sub-sections (11) and (14) of Section 45-A he shall, on by the transport of the goods paying expenses, if any, incurred by the check post officer for the safe custody of the goods and the incidental charges (which shall be specified in the order) by the transporter of the goods, order release of the goods and obtain a receipt therefor from the transporter.(4)If the amount of penalty imposed under sub-section (12) of Section 45-A is not paid within thirty days of the service of the order, the check post officer shall serve on the transporter a notice in Form 77 to show cause why the goods or the vehicle alongwith the goods should not be confiscated and disposed of by way of sale.(5)On being satisfied that the amount of penalty imposed under sub-section (12) of Section 45-A has not been paid by the transporter, the check post officer may confiscate the goods or the vehicle alongwith the goods.(6)The order of the confiscation of the goods or the vehicle alongwith the goods shall be in Form 78 and a copy of the order shall be served on the transporter.(7)The goods/vehicle required to be disposed of by sale under sub-section (15) of Section 45-A shall be disposed of in the manner laid down by or under the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959), for sales.(8)The authorisation of the consignor or consignee for the purpose of sub-section (16) of Section 45-A shall be made by the transporter in Form 79.
