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State of Haryana - Section

Section 13 in Haryana Tax on Luxuries Act, 1994

13. Power to inspect tobacco delivered to a carrier of bailer.

- When a carrier or bailer to whom tobacco is delivered for transmission, before delivery is taken from him, keeps the said tobacco in any office, shop, go down vessel, receptacle, vehicle or any other place, the Commissioner or any person appointed under sub-section (1) of section 3, to assist him shall have power to enter into and search such office, shop, go down, vessel, receptacle vehicle or other place and to examination or inspection and shall produce the documents relating to supply of such other documents as may be required regarding the tobacco and give his name and address and the name and address of the carrier of the bailer and of the consignor and the consignee.Explanation - For the purpose of this section and section 12 where tobacco is delivered to a carrier or other bailer for transmission, the movement of the tobacco shall be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailer.