78. Establishment of check-post and inspection of goods while in movement.
(1)The Commissioner may, with a view to prevent or check avoidance or evasion of tax, by notification in the Official Gazette, direct the setting up of a check-post at such place and for such period as may be specified in the notification, and every officer of official who exercises his powers and discharges his duties at such check-post by way of inspection of documents produced and goods being moved, shall be its Incharge.(2)The driver or the person incharge of a vehicle or carrier or of goods is movement shall-(a)carry with him a goods vehicle record including "challans" and "bills", bills of sale or despatch memos and prescribed declaration forms;(b)[ stop the vehicle or carrier at every check-post, and while entering and leaving the limits of the State, bring and stop the vehicle at the nearest check-post, set up under sub-section (1);] [Substituted by Rajasthan Act 7 of 2002, w.e.f. 8-5-2002.](c)produce all the documents including prescribed declaration forms relating to the goods before the Incharge of the check- post;(d)give all the information in his possession relating to the, and(e)allow the inspection of the goods by the Incharge of the check-post or any other person authorised by such Incharge.Explanation.- For the purposes of this chapter-(i)"vehicle or carrier" shall include any means of transportation including an animal to carry goods from one point to another point;(ii)"goods" shall include animals also; and(iii)"goods in movement" shall means-(a)the goods which are in the possession or control of a transporting agency or person or other such bailer;(b)the goods which are being carried in a vehicle or carrier belonging to the owner of such goods; and(c)the goods which are being carried by a person.(2A)[ The State Government may require by notification that the documents required to be furnished under sub-section (2), shall be furnished by means of such electronic devices, and be accompanied by such procession fee, as may be prescribed.] [Inserted by Rajasthan 5 of 2001, w.e.f. 26-5-2001, except amendment of Section 81(1).](3)Where any goods are in movement within the territory of the State of Rajasthan, an officer empowered by the State Government in this behalf may stop the vehicle or the carrier or the person carrying such goods, for inspection, at any place within his jurisdiction land the provisions of sub-section (2) shall mutatis mutandis apply.(4)Where any goods in movement, other than exempted goods are without documents, or are not supported by documents as referred, to in sub-section (2), or documents produced appear false or forged, the Incharge of the check-post or the officer empowered under sub-section (3), may-(a)direct the driver or the person incharge of the vehicle or carrier or of the goods not to part with the goods in any manner including by retransporting or rebooking, till a verification is done or an enquiry is made, which shall not take more than seven days;(b)seize the goods for reasons to be recorded in writing land shall give a receipt of the goods to the person from whose possession or control they are seized;(c)release the goods seized in clause (b) to the owner of the goods or to anybody else duly authorised by such owner, during the course of the proceeding in the adequate security of the amount equal to the estimated value of the goods is furnished.(5)The Incharge of the check-post or the officer empowered under sub-section (3), after having given [the owner of the goods or a person authorised in writing by such owner or the person incharge of the goods] [Substituted by Rajasthan Act No. 7 of 2002, w.e.f. 8-5-2002.] a reasonable opportunity of being heard and after having held such enquiry as he may deem fit, shall impose on him for possession or movement of goods, whether seized or not, in violation of the provisions of clause (a) of sub-section (2) or for submission of false or forged documents or declaration, [a penalty equal to thirty percent of the value of such goods] [Substituted by Rajasthan Act No. 12 of 1999, w.e.f. 14-5-1999.].(6)During the pendency of the proceeding under sub-section (5), if anybody appears before the Incharge of the check-Post or the officer empowered under sub-section (3) and prays for being impleaded as a party to the case on the ground of involvement of his interest therein, the said Incharge or the officer on being satisfied may permit him to be impleaded as a party to the case; and thereafter, all the provisions of this section shall mutatis mutandis apply to him.(7)The Incharge of the check-post or the officer empowered under sub-section (3) may release the goods to the owner of the goods or to anybody else duly authorised by such owner, it seized and not already released under clause (c) of sub-section (4), on payment of the penalty imposed under sub-section (5) or on furnishing such security for the payment thereof, as such In charge or officer may consider necessary.(8)Where the driver or the person incharge of the vehicle or the carrier is found guilty for violation of the provisions of subsection (2), subject tot he provisions of sub-section (10), the Incharge of the check-post or the officer empowered under subsection (3) may detain such vehicle or carrier and after affording an opportunity of being heard to such driver or person incharge of the vehicle or the carrier, may impose a penalty on him as provided in sub-section (5).(9)The Incharge of the check-post or the officer empowered under sub-section (3) may release the vehicle or the carrier on the payment of the amount of penalty imposed under sub-section (8) or on furnishing such security as may be directed by such Incharge or officer.(10)Where a transporter, while transporting goods, is found to be in collusion with a trader in avoid or evade tax, the incharge of the check-post or the officer empowered under sub-section (3) shall detain the vehicle or carrier of such transporter and after affording him an opportunity of being heard and with the prior approval in writing of the Deputy Commissioner (Administration) having jurisdiction, may confiscate such vehicle or carrier.(10A)[ Notwithstanding anything contained in this section, where the driver of the person incharge of the vehicle or the carrier abstains from bringing or stopping the vehicle or carrier at the nearest check-post as provided under clause (b) of subsection (2), the incharge of the check-post or the officer empowered under sub-section (3) may detain such vehicle or carrier and, after affording an opportunity of being heard to the owner or a person duly authorised by such owner or the driver or the person in-charge of the vehicle or carrier, may impose a penalty equal to fifty percent of the value of such goods.] [Inserted by Rajasthan Act 7 of 2002, w.e.f. 8-5-2002.](11)[ If a transporter fails to give information as required from him under clause (d) of sub-section (2) about the consignor, consignee or the goods within such time as may be specified or transports the goods with forged documents, besides imposing the penalty under sub-section (5), it shall be presumed that the goods so transported have been sold in the State of Rajasthan by him and he shall be deemed to be a dealer for those goods under this Act.(12)The provisions of this Act shall, for the purpose of levy, collection and assessment of tax, determination of interest, payment and recovery of tax and interest, appeal, review or revision, apply to the transporter deemed to be a dealer under sub-section (11).] [Inserted by Rajasthan Act No. 12 of 1999, w.e.f. 14-5-1999.]
