Section 18(3) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(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 person 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 incharge 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 per centum and not more than twenty per centum 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 incharge 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.
