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[Cites 0, Cited by 0] [Section 43A(5)] [Section 43A] [Entire Act]

State of Uttarakhand - Subsection

Section 43A(5)(b) in Uttaranchal Value Added Tax Act, 2005

(b)if, at any stage, such officer is satisfied, after giving the transporter an opportunity of being heard, that the goods referred to in previous sub Section were transported alongwith the copy of the Lorry Challan in the prescribed Form and manner, but any of the goods found in the vehicle were not covered by the "Lorry-Challan" and that, such goods are
(i)the goods other than the goods specified in schedule (1) referred to in clause (a) of sub-section (2) of Section-4 ; and
(ii)such goods were not meant for personal use or consumption; it shall be deemed that such goods were so transported in an attempt to facilitate or assist to evade assessment or payment of tax due or likely to be due under this Act, and, in such case, the officer may seize such vehicle by an order in writing and notwithstanding anything contained in Section- 43, the transporter shall be liable to pay by way of penalty an amount which shall be quantified at the rate of rupees five hundred for a quintal or part of a quintal of such goods.