71. Power to search at any place by Officer-in-charge of a check-post, Superintendent of Taxes or any officer specially empowered by the Commissioner.
(1)Notwithstanding anything contained in any other provision of these Rules, at every check-post or barrier or at any other place, when so required by the Officer-in-charge of such check-post or barrier, by any Superintendent of Taxes or any officer empowered by the Commissioner of Taxes in this behalf for the purpose of preventing the evasion of taxes payable under the Act, the driver or any other persons in charge of goods vehicles shall stop the vehicle and keep it stationery as long as may be required by such officer to search the goods vehicle or part thereof, examine the contents therein and inspect all records relating to the goods carried which are in the possession of such driver or other person in charge thereof, who shall, if so required, give his name and address and the name and address of the owner of the vehicle as well as those of the consignor and consignee of the goods.(2)On search, as aforesaid, if it is found that the goods are being carried in contravention of any provision of the Act, or the Rules, such Officer conducting search may seize the goods found in the vehicle alongwith any container or materials used for packing.(3)When any taxable goods are seized, the person from whom such goods are seized shall make a declaration in respect of the value of the seized taxable goods and this value shall be the retail prices or the aggregate of retail prices of such goods at which these are likely to be sold in Tripura at the relevant time. Such declaration shall be submitted to the Superintendent of Taxes with copies of the relevant bills, tax invoice, [purchase voucher] [Inserted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] and consignments note issued by the consignor and other documents in support of the basis of the value declared. The copies so furnished may be returned to the person after the Superintendent satisfies himself about the value of the goods declared.(4)When the person from whom the taxable goods are seized opts for composition of such offence under section 80 of the Act within a period of one month from the date of seizure, the amount of composition money or tax and penalty so determined shall be payable within seven days from the date of composition of the offence or penal action taken, by payment into Government Treasury. Upon production of the receipted copy of the challan in support of payment to the Superintendent, the seized goods be released.(5)If the person from whom the goods are seized does not opt for composition of the offence within a period of [one month] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] from the date of seizure or having compounded the offence or penalty imposed does not pay the amount in due time as provided in sub-rule (4), the Superintendent with the previous sanction of the Commissioner, shall issue a proclamation in Form No. XXVIII for auction for sale of such seized goods on a fixed date, place and time. The description of the taxable goods shall be mentioned in the proclamation. The proclamation shall be published in at least one local newspaper. The auction shall be conducted by the Superintendent or any other officer authorized by the Commissioner.(6)The auction shall be governed by the conditions laid down in the proclamation (Form No. XXVII).
