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State of Rajasthan - Section

Section 56 in The Rajasthan Sales Tax Rules, 1995

56. Detention of a vehicle or a carrier and imposition of penalty or confiscation thereof.

(1)Where the Incharge of a check-post or the officer empowered under rule 52, detains a vehicle or a carrier under sub-section (8) or (10) of section 78, such Incharge or officer shall inform this fact forth with to the Deputy Commissioner (Administration) having jurisdiction.
(2)The Incharge of the check-post or the officer referred to in sub-rule (1) shall, immediately after the detention of a vehicle or a carrier, issue a show cause notice of a period not less than 7 days:
(i)to the person incharge of, the goods or the vehicle or the carrier, as the case may be, where such vehicle or carrier is detained under sub-section (8) of section 78; and
(ii)to the registered owner of the vehicle or the carrier where such vehicle or carrier is detained under sub-section (10) of section 78.
(3)Where the Incharge or the officer referred to in sub-rule (1), is not satisfied with the reply of the person incharge of, the goods or the vehicle or the carrier, as the case may be, he shall impose the penalty as provided in sub-section (8) of section 78, and shall release the vehicle or the carrier on payment of the penalty imposed or on furnishing of the security as directed by him.
(4)Where the Incharge or the officer referred to in sub-rule (1), is not satisfied with the reply of the registered owner of the vehicle or the carrier, after having obtained the prior approval in writing of the Deputy Commissioner (Administration) having jurisdiction, shall confiscate the vehicle or the carrier to the State under sub-section (10) of section 78.
(5)The vehicle or the carrier confiscated under sub-rule (4) shall be kept, handled or disposed off by the said Incharge or the officer, as directed by the Commissioner.
(6)Where response to a notice issued under sub-rule (2), the Incharge of the Check-post or the officer referred to in sub-rule (1), is satisfied that no offense has been committed under sub- section (8) or sub-section (10) of section 78, as the case may be, he shall release the vehicle or the carrier at once.