66. Establishment of check posts for inspection of goods in transport.
(1)The Government may, with a view to prevent or check avoidance or evasion of tax, by notification in the Official Gazette, direct the establishment of the check post or barrier at such places as may be specified in the notification and every officer who exercises powers and discharges his duties at such check post by way of inspection of documents produced and goods being moved, shall be in charge.(2)The driver or person in charge of vehicle or carrier of goods in movement shall-(a)carry with him the records of the goods including challans, bills of sale or dispatch memos and prescribed declaration form or way bill duly filled in and signed by the consignor of the goods carried;(b)stop the vehicle or carrier at every check post set up under subsection (1) or at any other place by an officer authorized by the Commissioner in this behalf;(c)produce all the documents including the prescribed way bill relating to the goods before the officer in charge of the check post or the authorized officer;(d)give all the information in his possession relating to the goods;(e)allow the inspection of the goods for search of the vehicle by the officer in charge of the check post or any authorized officer.(3)Where any goods are in movement within the territory of the State of Manipur, an officer empowered by the State Government in this behalf may stop the vehicle or the carrier or the person carrying such goods, for inspection, at any place within his jurisdiction and provisions of subsection (2) shall mutatis mutandis apply.(4)Where any goods in movement are without documents or are not supported by documents as referred to in sub-section (2), or documents produced appear to be false or forged, the officer in charge of the check post or the officer empowered under sub-section (3), may -(a)direct the driver or the person in charge of the vehicle or carrier or the goods not to part with the goods in any manner including by transporting or rebooking, till a verification is done or an enquiry is made, which shall not take more than seven days;(b)seize the goods for reasons to be recorded in writing and shall give receipt of the goods to the person from whose possession or control they are seized.(5)The officer in charge of the check post or the officer empowered under subsection (3), after having given the person in charge of the goods a reasonable opportunity of being heard and after having held such enquiry as he may deem fit, shall impose, for possession or movement of goods, whether seized or not, in violation of the provisions of clause (a) of sub-section (2) or for submission of false or forged documents or way bill, a penalty equal to the amount of five times of the tax, leviable on such goods, or twenty percent (20%) of the value of goods, whichever is higher.(6)During the pendency of the proceeding under sub-section (5) if any one prays for being impleaded as a party to the case on the ground of involvement of his interest therein, the said officer in charge or the empowered officer on being satisfied may permit him to be included as a party to the case; and thereafter, all provisions of this section shall be mutatis mutandis apply to him.(7)The officer in charge of the check post or the officer empowered under sub section (3) may release the goods to the owner of the goods or to any person duly authorised by such owner on payment of the penalty imposed under sub-section (5).(8)Where the driver or person in charge of the vehicle or the carrier is found guilty for violation of the provisions of sub-section (2), the officer in charge of the check post or the officer empowered under sub section (3) may detain such vehicle or carrier after affording him an opportunity of being heard to such driver or person in charge of the vehicle or the carrier and impose a penalty on him as provided under sub section (5).(9)Where a transporter, while transporting goods, is found to be in collusion with dealer to avoid or evade tax, the officer in charge of the check post or the officer empowered under sub-section (3), shall detain the vehicle or carrier of such transporter and after affording him an opportunity of being heard with prior approval in writing of the Commissioner, the officer in charge of the check post or the officer empowered may confiscate such vehicle or carrier along with the goods.
