- [(1) The owner or the person in charge of the goods and in their absence, the owner or the driver of the vehicle, shall deliver the documents and declaration forms as provided in clause (a) o sub-section (2) of section 78, to the incharge of the nearest check-post. If the goods in movement are not accompanied with complete documents and declaration forms, the incharge of the check-post shall afford an opportunity, to any of the above referred persons, to produce the required documents and / or declaration forms completed in all respect, when the goods enters or leaves the nearest check-post of the State.] [Inserted by Notification dated 22-3-2002, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 22-3-2002, page 598, w.e.f. 22-3-2002, but Amendment of Rules 55-A and 56A are given effect from 1-5-2002.](1A)[] [Re-numbered by Notification dated 22-3-2002, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 22-3-2002, page 598, w.e.f. 22-3-2002, but Amendment of Rules 55-A and 56A are given effect from 1-5-2002.] On being asked by the incharge of the check-post or by the officer empowered under rule 52, the person-in-charge of the goods, or in his absence, the driver of the vehicle or the carrier, shall deliver the documents and declaration form to such in-charge or officer, as provided in clause (a) of sub-section (2) of section 78.(2)Where any direction is issued in clause (a) of sub-section (4) of section 78, the Incharge of the check-post or the officer empowered under rule 52, shall complete the verification or enquiry [within 7 days] [Substituted by No. 10(14) FD/Tax-DIV/97-42, dated 9-7-1998, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 9-7-1998, page 167-110, w.e.f. 9-7-1998.] from the date of issue of the direction and take a view for action, if any, as warranted by the circumstances of the case.(3)Where a person-incharge of the goods or the driver, as the case may be, does not possess any document and declaration form in respect of the goods in movement, or refuses to deliver the documents and the declaration forms, or the documents and the declaration form produced appear to be false or forged, the Incharge of the check-post or the officer empowered under rule 52, may get such goods unloaded from the vehicle or the carrier and seize the same and shall issue a receipt of the goods so seized in form ST 20.(4)Where the goods are seized, the Incharge of the check-post or the officer empowered under rule 52 shall serve a notice on the person-incharge of the goods or the vehicle or the carrier [or the owner of the goods, if present] [Substituted by Notification dated 22-3-2002, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 22-3-2002, page 598, w.e.f. 22-3-2002, but Amendment of Rules 55-A and 56A are given effect from 1-5-2002.], as the case may be, requiring him to show cause within 7 days from the date of service of the notice as to why the documents and declaration, as referred to in [sub-rule (1 A)] [Substituted by Notification dated 22-3-2002, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 22-3-2002, page 598, w.e.f. 22-3-2002, but Amendment of Rules 55-A and 56A are given effect from 1-5-2002.], were not produced or why the correct particulars were not furnished, at the time of checking. If the said Incharge of the check-post or the empowered officer is satisfied with the reply, or the penalty imposed under subsection (5) of section 78 has been paid, or a security as may be demanded in lieu of such amount of penalty has been furnished, he shall release the goods and deliver the same to the owner or the goods or to anybody else duly authorised by such owner, after obtaining an acknowledgement to that effect.(5)Where the goods seized are subject to speedy and natural decay, and in the case other goods where no compliance of the requirement of sub-rule (4) is made within three months from the date of service of the notice, the Incharge of the check-post or the empowered officer, with the written approval of the Deputy Commissioner (Administration) having jurisdiction, may sell such goods in open auction in accordance with the procedure laid down and the instruction issued by the Commissioner.(6)The sale proceeds received under sub-rule (5) shall be deposited in the Government account.(7)Any person entitled to such sale proceeds shall, on an application to the Deputy Commissioner (Administration) referred to in sub-rule (5), be paid the sale proceeds, referred to in sub-rule (6), after deducting therefrom the amount of the penalty due in respect of the goods seized and auctioned, the amount of interest, if any, the expenses of the sale and other incidental charges.
