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46.
Power to inspect carrier’s places.
(1)
Where a carrier or bailee, to whom goods are delivered for transmission, before
delivery is taken from him, keeps the said goods in any office, shop, godown,
vessel, receptacle, vehicle or any other place, any officer not below the rank
of Deputy Commercial Tax Officer, shall have power to enter into and search such
office, shop, godown, vessel, receptacle, vehicle or other place of business or
building or place, and to examine the goods and inspect all records relating to
such goods. The carrier or bailee or the person in-charge of the goods and
records shall give all facilities for such examination or inspection and shall
if so required produce the bill of sale or delivery note or such other document
as may be prescribed regarding the goods and give his name and address and the
name and address of the carrier or the bailee and the consignee.
Explanation:
For the purpose of
this section, where goods are delivered to a carrier or a bailee for
transmission, the movement of goods shall be deemed to commence at the time of
such delivery and terminate at the time when delivery is taken from such carrier
or bailee.
(2)
Any such officer shall have power to seize and confiscate any goods which are
found in any office, shop, godown, vehicle, vessel or any other place of
business or any building or place of a carrier or a bailee for transmission
where such goods are not covered by any document or covered by fictitious
documents:
Provided
that before taking action for the confiscation of goods the officer shall give
the person affected an opportunity of being heard.
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