Section 12A in The Kerala Tax on Luxuries Acts, 1976
12A. Power to stop vehicles etc.
(1)No person shall transport within the State a commodity included in the Schedule exceeding such quantity or value as may be prescribed, by any vehicle, vessel or other conveyance or by animal load unless he is in possession of a bill of sale or a delivery note containing such particulars as may be prescribed.(2)The driver or any other person in charge of any vehicle, vessel or other conveyance, or the person in charge of an animal which is believed to carry a commodity included in the Schedule shall, when so required by an assessing authority or any officer authorized by the Government in this behalf, stop the vehicle, vessel, other conveyance or the animal, as long as may be reasonably necessary, and allow the assessing authority or such other officer to examine the contents of the vehicle, vessel, other conveyance or the animal load and to inspect all records relating to the commodity included in the Schedule carried therein and shall also give his name and address as also the name and address of the owner of the vehicle, vessel or other conveyance or animal and the person to whom the commodity belongs and also the person to whom it is conveyed and such other information in his possession for the enforcement of the provisions of this Act or the rules made there under.(3)If the officer referred to in sub-section (2) has reason to suspect that the commodity under transport are not covered by proper and genuine documents or that any person transporting such commodity is attempting to evade payment of the tax due under this Act, he may, for reasons to be recorded in writing detain the commodity, and shall allow the same to be transported only on, the owner of the commodity, or his representative or the driver or other person in charge of the vehicle, vessel or other conveyance or animal on behalf of the owner of the commodity, furnishing security for double the amount of tax likely to be evaded, as may be estimated by such officer.(4)Where the owner, driver or person in charge of the vehicle, vessel, other conveyance or animal carrying the commodity detained under sub-section (3) is found in collusion for such carrying of the commodity the vehicle, vessel, other conveyance or animals shall be released only on, the owner, driver or person in charge of it, furnishing the security determined under subsection (2).(5)In case of failure to furnish the security, the officer detaining and seizing the. Vehicle, vessel, other conveyance or animal shall have the power to order, the vehicle, vessel, other conveyance or animals being taken to the nearest Police station or to any Check Post or Office of the Agricultural Income Tax and Sales Tax Department for safe custody to the commodity or, the vehicle or vessel or other conveyance or animal or both.Provided that where the owner, driver or person in charge of a vehicle, vessel, other Conveyance or animal carrying the commodity is found guilty of the offence under this sub- section for a second or a subsequent time, such vehicle, vessel, other conveyance or animals may be detained for a period not exceeding 30 days from the date of furnishing the security.(6)The officer detaining the goods shall record the statements, if any, given by the owner to the commodity or his representative or the driver or other person in charge of the vehicle, vessel, other conveyance or animal and shall submit the proceeding along With the connected records to such officer as may be authorized in that behalf by the Government, for conducting necessary enquiry in the matter.(7)The officer authorized under sub-section (6) shall, before conducting the enquiry serve notice on the owner of the commodity and give him an opportunity of being heard and if after the enquiry, such officer finds that there has been an attempt to evade the tax due under this Act, he shall by order, impose on the commodity a penalty not exceeding twice the amount of tax attempted to be evaded, as may be estimated by such officer.(8)If the owner of the commodity or his representative or the driver or other person in charge of the vehicle, vessel, other conveyance or animal does not furnish security as required under sub-section (3) within fourteen days from the date of inspection of the Vehicle, vessel, other conveyance or animal, as the case may be, under sub-section (2), the officer referred to in that sub-section may, by order, seize the commodity and in the event of the owner of the commodity not paying the penalty imposed under subsection (7) within thirty days from the date of the order imposing the penalty, the commodity seized shall be liable to be sold for the realization of the penalty in the manner provided in subsection (11).(9)When any commodity is seized under sub-section (8), the officer seizing the commodity shall issue to the owner of the commodity if present or, if the owner of the Commodity is not present, to his representative or the driver or other person in charge of the Vehicle, vessel, other conveyance or animal, as the case may be a receipt specifying the description and quantity of the commodity so seized and obtain an acknowledgment from such person or, if such person refuses to give an acknowledgment record the fact of refusal in the presence of two witnesses.(10)The notice under sub-section (7) to be served on the owner of the commodity shall be given to the address as furnished in any of the documents referred to in sub- section (1) or to the address furnished by the driver or other person in charge of the vehicle, vessel, other conveyance or animal, and if there are no such documents or if the address is not furnished, a notice giving the description of the commodity, the approximate value thereof, the description of the vehicle, vessel, other conveyance, or animal by which the commodity was carried and the date and time of detention and also indicating the provisions of the Act and rules made there under which have been violated shall be(a)displayed on the notice board of the officer authorised under sub-section (6); and(b)published in not more than two daily newspapers having wide circulation in the area in which the commodity was which the commodity was detained, before conducting the enquiry under Sub-section (7).(11)The commodity seized under the sub-section (8) shall be sold by the officer who imposed the penalty, by public auction, to the highest bidder and the sale proceeds shall be remitted in the Government Treasury.(12)If the order of imposition of penalty under Sub-section (7) or, of seizure of the commodity under sub-section (8), is set aside or modified in appeal or other proceedings, the officer authorized under sub-section (6) shall pass consequential orders for giving effect to the order in such appeal or other proceedings, as the case may be.(13)The owner of the commodity sold under this section shall be liable to pay expenses and other incidental charges for keeping the commodity seized in custody until the sale and also the charges for publication of the notice under Sub- section (10).(14)If the sale proceeds of any commodity sold exceeds the penalty imposed in respect of such commodity, such excess amount after deducting the expenses, referred to in Sub- section (13) shall be returned by the officer who conducted the sale, to the owner of the commodity on his establishing the ownership thereof.
