Section 13 in The Punjab Passengers and Goods Taxation Act, 1952
13. Powers of entry and inspection.
(1)The driver of a motor vehicle shall cause the vehicle to stop and remain stationary, when required so to do by any prescribed authority in order to enable the said authority to carry out any duty imposed by or under this Act and the said authority may also enter and travel in the motor vehicle for doing so.(2)A person authorised under sub-section (1) shall wear such uniform or such other distinguishing insignia as may be prescribed, may enter and inspect any place ordinarily used by owner for garaging a vehicle or keeping accounts of his business for the purpose of seeing or verifying whether the provisions of this Act or any rules framed thereunder are being complied with and countersign any documents during the course of such inspection.(3)[ * * * * * *] [Added by Punjab Act No. 19 of 1958, Section 6 and further omitted by Haryana Act 5 of 1973.](4)[ All accounts, registers, documents and other books of an owner of a motor vehicle shall at all reasonable times be open to inspection by the Commissioner or any other prescribed authority and the Commissioner or such authority may countersign any or all of such accounts, registers, documents and books.(5)If the Commissioner or the prescribed authority has reason to suspect that any owner of a motor vehicle is attempting to evade payment of the tax under this Act, the Commissioner or such authority may, for reasons to be recorded, size such accounts, registers, documents or other books of such owner as may be necessary, and shall grant receipt for the same and shall retain the same only for so long as may be necessary for examination thereof [for the purpose of any proceeding under this Act.] [Sub-sections (4) to (6) added by Ordinance No. 3 of 1963, which was repealed by Punjab Act of 1973.](6)For the purposes of sub-sections (4) and (5) the Commissioner or the prescribed authority, as the case may be, may enter any place of business of the owner of a motor vehicle.][13A. Impounding of licence, etc. - (1) The prescribed authority may, if he has reason to believe that the driver or conductor a motor vehicle has contravened any provision of this Act or the rules made thereunder or any order or direction made or given thereunder, seize any licence held by such driver or conductor, or any other document relating to the vehicle in their possession, which in the opinion of the prescribed authority will be useful for, or relevant to any proceeding under Section 14A and forward the same to the Excise and Taxation Officer, concerned.(2)The prescribed authority seizing the licence or other document under sub-section (1) shall give to person surrendering the same a temporary acknowledgement therefor and such acknowledgement shall have effect, until the licence or other document is returned to the driver or conductor, as the case may be, as if the same had not been seized.] [[Section 13A previously substituted by Punjab Act 45 of 1957 and 11 of 1965, now substituted by Haryana Act 7 of 1967.][13AA. Power to detain vehicles. - Any officer authorised under Section 13 may, if he has reason to believe that passengers or goods are being carried by a motor vehicle in or through the State of Haryana without payment of tax or penalty, if any, imposed under this Act or where the owner refuses to pay the tax or penalty, if any, or fails to produce any proof regarding the payment thereof, detain the vehicle, and for this purpose take or cause to be taken any steps he may consider proper for the temporary safe custody of the vehicle :Provided that the vehicle shall be released as soon as the tax or penalty, if any, has been paid.] [Inserted by Haryana Act 5 of 1973.][13AAA. Power to call for information from companies/firm and call centres, etc. - The Commissioner or any other officer not below the rank of Assistant Excise and Taxation Officer appointed to assist him under sub- section (1) of Section 7 may, for carrying out the purposes of this Act, require any person including a company/firm, banking company, call centre, institution organisation or any officer thereof to furnish any information or statistics useful for or relevant to any proceedings under this Act.] [Added by Haryana Act No. 11 of 2006.]
