Section 34(12) in The Himachal Pradesh Value Added Tax Act, 2005
(12)[ Where any person incharge in goods carriage or vessel or any other transporter fails to give information as required under sub-section (2) about the consignor or consignee of the goods, within such time as may be required by the Officer-In-charge of the check post or barrier or other officer as mentioned in sub-section (2), or transports the goods without documents or with ingenuine documents, [or presents bills for declaration at the barrier without the consignment purported to be transported under those bills] [Sub-section (12) inserted by Act, No.14 of 2009 vide notification No. LLR-D (6)-20/2009-Leg. Dated 19.9.2009 published in R.H.P. (Extra-ordinary) on 22.9.2009.] any officer not below the rank of Excise and Taxation Officer checking the goods shall, after affording such owner or person incharge or such transporter a reasonable opportunity of being heard, direct him to pay by way of penalty, equal to ten percentum of the value of such goods.][Provided that the owner or the person-in-charge of goods vehicle or vessel leaving, ["or entering"] [The provisos shall be inserted by Act No. 4 of 2014 vide Notification No. L.L.R.-D.(6)-47/2013-LEG dated 29-01-2014 published in R.H.P. on 01-02-2014.] the State limits and who has furnished full declaration of goods carried in vehicle in Form VAT XXVI-A electronically through the official web-site of the department shall not be required to stop the vehicle or vessel, for the purpose of this section, at the check-post or barrier;]Provided further that the officer-in-charge of the check-post or barrier or any other officer not below the rank of Excise and Taxation Inspector posted at the check-post or barrier, if considers necessary, may stop the vehicle or vessel for the purpose of this section, the owner or the person-in-charge of the vehicle or vessel shall stop it and keep it stationary as long as may reasonably be necessary, failing which such owner or person-in-charge shall be liable to pay penalty to be imposed by such officer equal to ten percentum of the value of goods or ten thousand rupees whichever is higher.Explanation I. - In this section the expression 'goods carriage' has the same meaning as is assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (Central Act No. 59 of 1988).Explanation II. - For the purposes of sub-section (2), the goods meant for the purposes of personal consumption shall not be construed as meant for the purposes of business.Explanation III. - For purposes of sub-section (7), service of notice on the representative of the owner or the driver or other person.in.charge of the goods carriage or vessel shall be deemed to be a valid service on the owner of the goods.
