Section 45A in The M.P. Vanijyik Kar Adhiniyam, 1994
45A. [ Establishment of check posts. [Sections 45-A, 45-B & 45-C inserted by Section 5 of MP Commercial Tax (Amendment) Act, 2000 (No. 8 of 2000) w.e.f. 15-3-2000.]
(1)The State Government or the Commissioner may, with a view to prevent or check evasion of tax under this Act, set up or erect in such manner as may be prescribed, check posts or barriers at such places in the State, excluding railway premises, as may be notified :Provided that the Commissioner shall not set up a check post or erect a barrier for a period exceeding six months at a time.(2)An officer, not below the rank of [Assistant Commercial Tax Officer] shall be in-charge of the check post (hereinafter referred to as the check post officer) and he shall be assisted by other category of officers.(3)Subject to other provisions of this Section a check post officer shall exercise all powers conferred on him by this section.(4)Every person transporting such goods as may be notified by the State Government in this behalf (hereinafter referred to in this Section as the transporter) 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.(5)Every transporter shall, before crossing any check post or barrier set up or erected under sub-section (1), deliver to the check post officer a declaration duly signed by the consignor in such manner, in such form and containing such particulars as may be prescribed. A separate declaration shall be filed in respect of the consignment or consignments relating to each consignee where the goods are being imported into Madhya Pradesh and of each consignor where the goods are being sent outside the State. No declaration in relation to goods to be delivered in Madhya Pradesh shall be accepted if the consignee in Madhya Pradesh is shown or described as 'self' unless the full particulars and address of the person who will take delivery of the goods at the destination in Madhya Pradesh are furnished.[(5-A) The form of declaration specified in sub-section (5) shall be obtained by a registered dealer in the prescribed manner and on payment of the prescribed fee.] [Inserted by M.P. Commercial Tax (Second Amendment) Act, 2002, w.e.f. 13-8-2002.](6)The transporter shall stop the vehicle at every check-post or barrier mentioned in sub-section (1) and keep it stationary for as long as may reasonably be necessary and allow the check post officer to verify and check the declarations and the documents mentioned in sub-section (4), to search the vehicle and inspect the goods and all documents relating to such goods which are in the possession of the transporter. The transporter shall, if so required, give his name and address and names and addresses of the owner of the vehicle and of the consignor and consignee of the goods.(7)If the check post officer finds after searching the vehicle and verifying the declaration or other documents relating to the goods, that-(a)goods notified under sub-section (4) are being transported in respect of which the transporter has not filed any declaration; or(b)the declaration filed in respect of any goods is false or incorrect, either in respect of the kind of goods, or the quantity of goods transported, or the value thereof, or(c)consignor or the consignee of the goods is shown to be a dealer registered under this Act, while the records available in his office do not show the existence of such a dealer, such officer may presume, until the contrary is proved, that an attempt was being made to facilitate the evasion of tax in respect of such goods and he may, after recording his reasons therefor in writing, a copy of which shall be forthwith supplied to the transporter, seize such goods or the vehicle along with the goods in such manner as may be prescribed.(8)The check post officer seizing the goods or the vehicle along with the goods under sub-section (7) shall also record the statement of the transporter on all the facts of the case and also obtain particulars of the consignor and consignee of the goods and the vehicle seized. The reasons, if any, stated by the transporter for the violation of the provision of this Section shall also be recorded.(9)If, after considering the statement of the transporter, the check post officer is satisfied that the explanation is satisfactory and that there was no attempt to evade tax in respect of the goods seized, he shall record his findings giving his reasons therefor and release the goods or the vehicle along with the goods to the transporter in such manner as may be prescribed.(10)If the check post officer is not so satisfied, he shall record his findings accordingly giving reasons therefor, and he shall serve on the transporter a notice in writing requiring him to show cause, ordinarily within fifteen days of the service of the notice, why a penalty as specified in the notice, which shall be equal to [3.5 times] [Substituted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003) for the words 'ten time' w.e.f. 30-9-2003.] of the amount of tax which would have been payable if the goods were sold within the State on the date of seizure, should not be imposed upon him for the attempt made to facilitate the evasion of tax on such goods.(11)If, after taking into consideration the explanation, if any, of the transporter and after giving him an opportunity of being heard, the check post officer is satisfied, for reasons to be recorded in writing, with the explanation and the statement of the transporter, he shall discharge the notice and release the goods or the vehicle along with the goods seized in favour of the transporter, in such manner as may be prescribed.(12)If the check post officer is not so satisfied, he shall record his findings accordingly giving reasons therefor and he shall pass an order imposing such penalty, not exceeding the sum specified in the notice, as he may deem fit:Provided that the amount of penalty shall not be less than [three times of the amount of tax] [Substituted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003) for the words 'half the amount of penalty specified in the notice' w.e.f. 30-9-2003.].(13)A copy of the order passed under sub-section (12), shall be served on the transporter.(14)On the payment of the amount of penalty, the goods or the vehicle along with the goods seized, shall be released in favour of the transporter in such manner as may be prescribed.(15)If the amount of penalty specified in the order passed under sub-section (12) is not paid within thirty days of the service of the order, the check post officer may, notwithstanding anything to the contrary provided in this Act or in any law for the time being in force, confiscate the goods or the vehicle along with the goods seized and dispose of the goods or the vehicle along with the goods by sale in such manner as may be prescribed, and deposit the sale proceeds in the Government Treasury, in such manner as may be prescribed.(16)The transporter may authorise, in such manner as may be prescribed, the consignor or consignee of the goods or the vehicle along with the goods seized under sub-section (7), to appear before the check post officer in the proceedings under sub-section (11) and such consignor or consignee shall be deemed to be the transporter for all purposes mentioned in the aforesaid sub-sections.(17)The provisions of Section 31 shall apply to proceedings under sub-section (11) as if the transporter is a dealer.(18)No person, claiming to have any interest or right in the goods or the vehicle along with the goods released in accordance with the provisions of sub-section (11) or disposed of in accordance with the provisions of sub-section (15), shall have any claim on the check post officer in respect of such goods or the vehicle along with the goods.(19)[ Subject to such restrictions and conditions and in such manner as may be prescribed, a transporter, on whom a penalty has been imposed under sub-section (12), may opt to pay lump sum amount which shall be fifty per cent of the amount of penalty imposed under the said sub-section. Once the transporter has exercised the option and has paid the lump sum amount, he shall not have any right to challenge the order of penalty in any forum. The balance amount of the penalty shall stand waived.] [Inserted by M.P. Vanijyik Kar (Sanshodhan) Adhiniyam, 2003 (32 of 2003) w.e.f. 30-9-2003.]Explanation. - For the purpose of this section, the expression 'person transporting' or 'the goods transporter' shall include the owner of the vehicle carrying the goods across the check post or barrier, whether an individual, a firm, association, society or company, and the manager, if any, of such owner.
