Section 73(12) in Orissa Value Added Tax Act, 2004
(12)(a)The officer referred to in sub-section (8) may require any person-(i)Who transports or holds in custody any goods of a dealer, to give any information in his possession in respect of such goods or to allow inspection thereof; and(ii)Who maintains or has in his possession any accounts, registers or documents relating to the business of a dealer, to produce such accounts, registers or documents for inspection.(b)If the officer authorised under sub-section (6) has reason to suspect that any transporter, bailee, or the owner or lessee of a warehouse to whom the goods are delivered for transportation is attempting to contravene the provisions of clause (a), or evade payment of any tax due from him under this Act, he may, for reasons to be recorded in writing, seize any accounts, registers or documents as referred to in sub-clause (ii) of the said clause, of the transporter, bailee or, as the case may be, the owner or lessee of the warehouse as may be necessary, granting a receipt for the same and, on such seizure, he shall retain the same as long as may reasonably be necessary for examination thereof or for appropriate legal action.(c)The powers conferred under clause (b) shall include the power to break open any almirah or box or receptacle in which in account, register or other documents of the transporter, bailee or the owner ow lessee of a warehouse are believed to have been kept, or to break open the doors of any premises where any such account, register or documents of any goods referred to in the said clause are believed to have been kept.(d)The powers under clause (c) shall not be exercisable by an officer below the rank of a Sales Tax officer appointed under this Act.(e)The Commissioner shall have the power to seize any goods vehicle or seize and confiscate any goods of any transporter, bailee or owner or lessee of a warehouse, which are found in any officer, shop, godown, vehicle or vessel or any other place while in transit but not accounted for by the transporter, bailee, or the owner or lessee of the warehouse, as the case may be, in his accounts, registers and other documents maintained in respect of such goods:Provided that before taking action for the confiscation of goods under this sub-section, the Commissioner shall give the affected person an opportunity of being heard and make an enquiry in the prescribed manner:Provided further that where an affected person makes payment to the Commissioner the amount of tax at the appropriate rate payable in respect of such goods, to be assessed in the prescribed manner, with a penalty equivalent to twenty per centum of the value of the goods seized, the goods, and the vehicle so seized shall be released.
