Section 29 in Andhra Pradesh General Sales Tax Act, 1957
29. Establishment of check post or barrier and inspection of goods while in transit.
(1)If the State Government or the Commissioner of Commercial Taxes consider it necessary that with a view to prevent or check evasion of tax under this Act in any place or places in the State, it is necessary so to do, the State Government or the Commissioner of Commercial Taxes may by notification direct the setting up of a check post or the erection of barrier, or both, at such place or places as may be notified.(2)At every check post or barrier mentioned in Sub section (1), or at any other place when so required by any officer empowered by the State Government in this behalf, the driver or any other person in charge of a goods vehicle or boat shall stop the vehicle or boat, as the case may be, and keep it stationary as long as may reasonably be necessary, and allow the officer in charge of the check post or barrier, or the officer empowered as aforesaid, to examine the contents in the vehicle or boat and inspect all records relating to the goods carried, which are in the possession of such driver or other person in charge for the purpose of ascertaining whether there has been any sale or purchase of goods carried and in case there was sale or purchase of the goods carried, whether such sale or purchase is liable to tax under this Act, and if so(a)whether such tax has been paid; or(b)whether the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, been properly accounted for in the bills of sale, or delivery notes or such other documents as may be prescribed.(3)If on such examination and inspection it appears(a)(i)that the tax, if any payable under this Act in respect of the sale or purchase of the goods carried, has been paid; or(ii)that the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, been properly accounted for in the documents referred to in clause (b) of Sub section (2); the said officer shall release the goods vehicle or boat with the goods carried; of(b)(i)that the tax, if any, payable under this Act in respect of the sale or purchase of the goods carried has not been paid; or(ii)that the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, not been properly accounted for in the documents referred to in clause (b) of Sub section (2); and if the said officer is satisfied, after making such enquiry as he deems fit, that with a view to prevent the evasion of tax payable in respect of the sale or purchase of the goods, carried, it is necessary to detain the goods, he shall detain the goods and direct the driver or any other person in charge of the goods vehicle or boat (1) to pay such tax, or (ii) to furnish security for an amount equal to five times the amount of tax payable) in such fom and in such manner and to such authority as may be prescribed, on behalf of the person liable to pay such tax(4)If the tax is paid and the security is furnished, then the goods so detained shall be released forthwith.(5)The driver or any other person in charge of the goods vehicle or boat shall, if so required, give his name and address and the name and the name and address of the owner of the goods vehicle or boat as well as those of the consignor and the consignee of the goods.(6)If the tax directed to be paid and the security directed to be furnished under Sub section (3) is not paid and furnished and if the said officer is satisfied, after making such enquiry as he deems fit, that with a view to prevent the evasion of tax payable in respect of the sale or purchase of the goods carried, it is necessary to detain the goods, he shall detain so much of the goods as are approximately equal in value to the amount of tax directed to be paid and security directed to be furnished under Sub section (3) as long as may reasonably be necessary.Provided that no such goods shall be detained by the said officer for more than three days except with the permission of the next higher authority.(6-A) Where goods are carried without paying tax, if any, payable under this Act, or goods are carried without being properly accounted for in the documents referred to in clause (b) of Sub section (2), the said officer shall collect the tax payable on the goods so carried and in addition levy a penalty not exceeding five times the amount of tax payable on such goods after giving a reasonable opportunity to the person likely to be affected, against the proposed penalty.(6-B) Any such officer shall have power to seize and confiscate any goods where such goods are carried in the goods vehicle without any documents or covered by fictitious documents.Provided that before taking action for the confiscation of goods under this sub-section, the officer shall give the person affected an opportunity of being heard.(7)In case the goods detained under Sub section (6) are subject to speedy and natural decay, and in the case of the goods, where no claim is made within the prescribed period, the said officer shall, subject to such conditions as may be prescribed, sell such goods in open auction and remit the sale proceeds thereof in a Government treasury:Provided that if the said officer is an officer below the rank of a Deputy Commercial Tax Officer, the sale under this Sub section shall be effected by the Deputy Commercial Tax Officer having jurisdiction.(8)Any person entitled to such sale proceeds shall, on application to the prescribed authority and upon sufficient proof, be paid the sale proceeds mentioned in Sub section (7), after deducting the expenses of the sale and other incidental charges and the amount of sales tax and penalty due under this Act in respect of the sale or purchase of the goods in question.Explanation. - For the purpose of this Section, the explanation said officer means the officer in charge of the check post or barrier or the officer empowered under Sub section (2).
