Section 15 in The Haryana Local Area Development Tax Act, 2000
15. Checking of goods in movement.
(1)That owner or person incharge of the goods and, when the goods are carried by a goods carrier, the driver or any other person-in-charge of the goods carrier, shall carry with him in respect of the goods carrier-(i)record of ownership of the goods carrier;(ii)trip sheet or log-book, containing such particulars, as may be prescribed;and in respect of the goods being carried -(i)goods receipt;(ii)delivery-note or cash-memorandum or bill of sale/purchase, as the case may be, containing such particulars as may be prescribed;(iii)declaration duly filled and signed by the consignor or consignee obtained from such authority on payment of such fee and containing such particulars, as may be prescribed,and produce the same before any officer of the department not below the rank of an Assistant Excise and Taxation Officer or such other officer, as the State Government may, by notification, appoint, checking the goods carrier at any place.(2)When required by any officer referred to in sub-section (1), the owner or person in-charge of the goods or driver or any other person in charge of the goods carrier shall stop the goods carrier and keep it stationary, as long as may reasonably be necessary, and allow the officer as aforesaid to examine the goods carried by him or in the goods carrier, by breaking open the package or packages, if necessary, and inspect all records (relating to the goods) which are in the possession of such owner or person in-charge of the goods or of the driver or other person incharge of the goods carrier, who shall also furnish such other information, as may be required by the aforesaid officer, who, if he considers necessary, may also search the goods carrier and the driver or other person in charge of the goods carrier or of the goods and make enquiries from them and take down their statement.(3)If the officer as mentioned in sub-section (2) has reasons to suspect that the goods under transport are not covered by proper and genuine documents as mentioned in sub-section (1) or that the persons transporting the goods is attempting to evade the tax payable under this Act, he may for reasons to be recorded in writing, and after hearing the said person, order the unloading and detention of the goods and shall allow the same to be transported only on the owner of the goods, or his representative of the driver or other person in-charge of the goods carrier on behalf of the owner of the goods furnishing to his satisfaction a security, in the prescribed form and manner, for an amount not less than ten percentum and not more than twenty percentum of the value of goods :Provided that such officer may, if he deems fit, having regard to the nature of the carrier or the goods and other relevant matters, allow such goods to be transported, on the owner of the goods or his representative or the driver or other person in-charge of the goods carrier, executing, in a prescribed manner, a bond with or without sureties for securing the amount due as security :Provided further that such officer may, if he deems fit, having regard to the nature of the goods and the goods carrier, and other relevant matters, hand over the goods on superdari to any person for safe custody, on payment of such charges for the custody, as he may consider reasonable which shall be recovered from the owner of the goods. The person to whom the goods are handed over on superdari shall not hand over the same to anybody except with the written permission of such officer otherwise the value of the goods shall be recoverable as arrears of land revenue from him :Provided further that where any goods are detained, a report shall be made within twenty-four hours of the detention of the goods by the officer detaining the goods to the Deputy Excise and Taxation Commissioner incharge of the district where the goods are detained seeking his permission for the detention of the goods for a period exceeding twenty-four hours, as and when so required, and if no intimation to the contrary is received from the latter, the former may assume that his proposal has been accepted.
