Section 45C(2)(b) in The M.P. Vanijyik Kar Adhiniyam, 1994

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State of Madhya Pradesh - Subsection

Section 45C(2)(b) in The M.P. Vanijyik Kar Adhiniyam, 1994

(b)the declaration in respect of any goods is false or incorrect either in respect of the kind of goods or the quantity of goods or the value thereof, such officer may presume until the contrary is proved that an attempt was being made to facilitate the evasion of tax in respect of such goods and he may, after recording his reasons therefor in writing, a copy of which shall be forthwith supplied to the transporter, seize such goods or the vehicle along with the goods.

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State of Madhya Pradesh - Subsection

Section 45C(2)(b) in The M.P. Vanijyik Kar Adhiniyam, 1994