Section 45D in The M.P. Vanijyik Kar Adhiniyam, 1994
45D. [ Power to check goods in transit. [Inserted by M.P. Commercial Tax (Second Amendment) Act, 2002, w.e.f. 13-8-2002.]
(1)Every transporter transporting goods by road from the State of Madhya Pradesh to any place outside the State or from any place outside the State to any place within the State of Madhya Pradesh, shall carry with him the copy of the declaration referred to in sub-section (5) of Section 45-A in respect of the goods notified under sub-section (4) of that Section whether the check post or the barrier is established on such road or not.[(1-A) If the transporter transports the goods by a road on which check post or barrier is not established, the declaration specified in sub-section (1) shall be submitted at the nearest check post or the Commercial Tax Office, immediately after the entry of the goods into the State of Madhya Pradesh.] [Inserted by M.P. Commercial Tax (Second Amendment) Act, 2002, w.e.f. 13-8-2002.](2)Every transporter transporting by road any goods in the State of Madhya Pradesh shall carry with him an invoice, bill or challan or any other document, by whatever name called, issued by the consignor of the goods giving such particulars as may be prescribed.(3)Any officer, not below the rank of a Assistant Commercial Tax Officer, as may be authorised by the Commissioner, may for the purposes of this Act, require the transporter to stop the vehicle at any place and thereupon the transporter shall stop the vehicle and keep it stationary for, as long as may be required by him and allow him and other persons assisting him, to search the vehicle and inspect the goods being carried and all the documents relating to such goods which are in the possession of the transporter with a view to verify whether the transporter is carrying the declaration/documents referred to in sub-sections (1) and (2) and whether all such documents are legible, correct and complete. Such officer shall carry out such search and inspection as expeditiously as possible. The transporter, if so required by that officer, shall also give his name and address and the names and addresses of the owner of the vehicle, if the owner is different from the person in charge of the vehicle and the consignor and consignee of the goods and also their registration certificate numbers if they are registered under this Act.(4)If the officer referred to in sub-section (3) finds on the inspection of the vehicle that the transporter is not carrying the documents or the documents being carried are not in order or the transporter is not carrying a copy of the declaration he may direct the transporter to make the vehicle along with the goods and the documents to the nearest check post or any Commercial Tax Officer to be named by him and stop it and keep it stationary there till such time as may be required for action in accordance with the provisions of Section 45-A.(5)The officer referred to in sub-section (3), who stops the vehicle and directs it to go to the nearest check post or the Commercial Tax Office, shall reach such check post or the Commercial Tax Office at the earliest and immediately on reaching there initiate action for seizure of the goods or the vehicle along with the goods and imposition of penalty in accordance with the provisions of Section 45-A and for that purpose,-(i)he shall exercise all the powers exercisable by the check post officer under that Section;(ii)he shall follow the procedure laid down therein;(iii)the provisions of that Section shall apply mutatis mutandis to such proceedings.]
