|
56.
Procedures and powers of officers at Check-posts.
1) (a) subject to sub-rule
(2) the officer in charge of the Check post or any other officer authorized
shall have the power to stop and inspect any goods vehicle, and all the
records. If on such inspection, it is found that there is any discrepancy
in the goods or any defect in the records or if any other omission or
irregularity is detected; the officer shall issue notice on Form 610
specifying the description, the quantity and the value of the goods proposed to
be detained under sub-section (6) of Section 45. A copy of the notice
shall be served on the owner of the goods and if he is not present on the spot
on the driver or any other person in charge of goods vehicle;
(b) The security specified in Section 45 shall be an
amount equal to two times of the tax payable;
(c) the security shall be in the form of cash or in the
form of bank guarantee, by a bank incorporated under the Banking Regulations
(Companies) Act, 1949 (Central Act 10 of 1949);
(d) the officer receiving the security and the tax shall
issue a receipt in the name of dealer liable to pay tax and also intimate the
details of such collection to the officer concerned having jurisdiction over
the place of business of the owner of the goods;
(e) the tax collected on detention of the goods or goods
vehicle shall be credited to the account of the owner of the goods if he is
registered and if he is not registered, the officer specified in clause (d)
shall pass proceedings as deemed fit and take appropriate action under the
provisions of the Act and these Rules;
(f) where the tax and the security directed to be
paid or furnished is not paid or not furnished, the officer concerned who
detained the goods, shall pass an order specifying the description, quantity and
value of the goods detained and the reasons for such detention. A
copy of the order shall be served on the owner of the goods or on the driver or
any other dealer in charge of the goods vehicle;
(g) no such detention by any officer concerned shall be
for more than three days except with the permission of the next higher
authority.
(h) the next higher authority shall be the Commercial
Tax Officer of the area having jurisdiction over the Check Post or the area in
which such detention was made and where the detention is made by the Commercial
Tax Officer, the next higher authority shall be the Deputy Commissioner of
the area concerned;
(i) where no claim is made for the goods detained
within the time prescribed in the detention order or where the goods detained
are subject to speedy and natural decay, the Commercial Tax Officer having jurisdiction
over the Check post or the area where the detention was made, shall cause sale
of such goods in open auction and remit the sale proceeds thereof in a
Government treasury provided that, a notice of fifteen days is given before the
auction is conducted in respect of goods which are not subject to speedy and
natural decay;
(j) the auction shall be conducted by an officer
not below the rank of Deputy Commercial Tax Officer and in case the goods were
detained by an officer below the rank of Deputy Commercial Tax Officer the goods
shall be transferred to the Deputy Commercial Tax Officer having jurisdiction
over the Check Post or the area within which such detention is made;
(k) the Deputy Commercial Tax Officer conducting the
auction shall cause to be published in the notice board of his office a list of
the goods detained and intended for sale with a notice under his signature,
specifying the place where, and the date on, and the hour at which the detained
goods will be sold in open auction and shall also display copies of such list
and notice at the check post or the barrier where the goods were detained, and
in the office of the Commercial Tax Officer having jurisdiction over the check
post or barrier where the goods were detained;
(l) a notice of fifteen days shall be given
before the auction is conducted;
(m) Intending bidders shall deposit as earnest money a sum
equal to five percent (5%) of the estimated value of the goods;
(n) at the appointed time, the goods shall be put up in
one or more lots, as the officer conducting the auction sale may consider
necessary, and shall be knocked down in favour of the highest bidder, subject to
the confirmation of sale by the next higher authority;
(o) the earnest money deposited by the unsuccessful
bidders shall be refunded to them;
(p) the successful bidder shall be permitted to carry
the goods only after he has paid the full amount to the officer conducting the
auction, failing which the earnest money deposited by him shall be forfeited to
the Government and the goods may be resold in the auction. The
procedure prescribed for the first auction shall be followed for conducting the
subsequent auction;
(q) the officer receiving the payment for value of goods
shall issue a receipt for such payment;
(r) where an order directing detention is
set-aside on appeal, the goods so detained shall be released and where they have
been sold, the proceeds there of, shall be paid to the owner of the goods,
deducting the expenses incurred from the time of detention of the goods to the
time they were sold in auction;
(s) any person from whom tax is due shall, on
application to the officer, who conducted the sale, and upon sufficient proof be
paid the sale proceeds after deducting the expenses of sale and other incidental
charges and the amount of tax due;
(t) the procedure specified in this shall apply to
give effect to the orders directing refund on appeal or revision.
2) (a) when the goods are
being transported to any destination within the State by a transport operator
notified by the Commissioner, the Officer-in-charge of the check post or any
other officer authorized detecting any discrepancy in the goods or any defect in
the records or any other omission or irregularity shall, instead of detaining
the goods at the check post serve a notice of offence on the approved transport
operator and permit such operator to carry the goods to the destination within
the State, provided the approved transport operator undertakes to part with the
goods only after the receipt of the release order from the authority prescribed
having jurisdiction over the destination.
The officer in-charge of the check post or officers authorized shall within
forty eight hours transmit the notice of offence and other documents if any, to
the authority prescribed, having jurisdiction over the destination.
The authority prescribed having jurisdiction over the destination, to whom the
notice of offence has been referred shall proceed to take action deemed fit and
the procedure prescribed in sub-rule (1) shall mutatis-mutandis apply.
(b) For the purpose of clause (a) the Commissioner of
commercial Taxes shall have the power to approve the transport operator by a
notification;
Any transport operator desirous of availing such facility shall apply to the
Commissioner along with an indemnity bond to indemnify any loss that may be
occasioned to the Government of Andhra Pradesh on account of breach of faith;
The Commissioner of Commercial Taxes shall, after enquiry, may either notify or
refuse to notify within fifteen days from the date of the application.
*3) Where the owner or other person incharge of goods vehicle or a vessel
or a transport bus carrying passengers and goods has not complied with the
provisions made in rule 55 (8), 55 (9) and 55 (10) or carrying goods other than
those mentioned in such Forms, on verification of such vehicle or bus or vessel,
the officer incharge of the check post shall detain the vehicle along with the
goods for further verification. The procedures and powers laid down in sub rule
(1) and sub-rule (2) of this rule shall be followed by the officer incharge of
the check posts to dispose of such detained goods and vehicles.
(* inserted by GO MS No 2201 Dt 29th Dec 2005, w.e.f 1-12-2005.)
|