76. Establishment of check–post or barrier and inspection of goods while in movement

(1) The Commissioner may, with a view to prevent or check avoidance or evasion of tax, by notification in the Official Gazette, direct the setting up of a check– post or the erection of barrier or both, at such places as may be specified in the notification, and every officer or official who exercises his powers and discharges his duties at such check–post or barrier by way of inspection of documents produced and goods being moved shall be its Incharge.

(2) The owner or a person duly authorised by such owner or the driver or the person Incharge of a vehicle or carrier or of goods in movement shall–

(a) stop the vehicle or carrier at every check post or barrier, and while entering and leaving the limits of the State bring and stop the vehicle at the nearest check post or barrier, set–up under sub–section (1);

(b) carry with him a goods vehicle record including “challans” and “bilties”, invoices, prescribed declaration forms and bills of sale or despatch memos;

(c) produce all the documents including prescribed declaration forms relating to the goods before the Incharge of the check–post or barrier;

(d) furnish all the information in his possession relating to the goods; and

(e) allow the inspection of the goods by the Incharge of the check–post or barrier or any other person authorised by such Incharge.

Explanation.– For the purpose of this Chapter 'goods in movement' shall mean –

(i) the goods which are in the possession or control of a transporting agency or person or other such bailee;

(ii) the goods which are being carried in a vehicle or carrier belonging to the owner of such goods; and

(iii) the goods which are being carried by a person.

(3) The State Government may require by notification that the documents required to be furnished under sub–section (2), shall be furnished by means of such electronic devices, and be accompanied by such processing fee, as may be prescribed.

(4) Where any goods are in movement within the territory of the State of Rajasthan, the assessing authority or "an officer authorized by the Commissioner" in this behalf may stop the vehicle or the carrier or the person carrying such goods, for inspection, at any place within his jurisdiction and the provisions of sub–section (2) shall mutatis mutandis apply.

(5) Where any goods in movement, other than exempted goods, are without documents, or are not supported by documents as referred to in sub–section (2), or documents produced appears to be false or forged, the Incharge of the check–post or barrier or "the officer authorized" under sub–section (4), may–

(a) direct the owner or a person duly authorised by such owner or the driver or the person Incharge of the vehicle or carrier or of the goods not to part with the goods in any manner including by re–transporting or re–booking, till a verification is done or an enquiry is made, which shall not take more than seven days;

(b) seize the goods for reasons to be recorded in writing and shall give a receipt of the goods to the person from whose possession or control they are seized;

(c) release the goods seized under clause (b) to the owner of the goods or to a person duly authorised by such owner, during the course of the proceeding, if adequate security of the amount equal to the estimated value of the goods is furnished.

(6) The Incharge of the check–post or barrier or "the officer authorized" under sub– section (4), after having given the owner of the goods or person duly authorised in writing by such owner or person Incharge of the goods, a reasonable opportunity of being heard and after having held such enquiry as he may deem fit, shall impose on him for possession or movement of goods, whether seized or not, in violation of the provisions of "clause (b) of sub–section (2)" or for submission of false or forged documents or declaration, a penalty equal to thirty percent of the value of such goods.

(7) During the pendency of the proceeding under sub–section (6), if any person appears before the Incharge of the check–post or barrier or "the officer authorized" under sub– section (4) and prays for being impleaded as a party to the case on the ground of involvement of his interest therein, the said Incharge or the officer on being satisfied may permit him to be impleaded as a party to the case; and thereafter, all the provisions of this section shall mutatis mutandis apply to him.

(8) The Incharge of the check–post or barrier or "the officer authorized" under sub– section (4) may release the goods to the owner of the goods or to a person duly authorised by such owner, if seized and not already released under clause (b) of sub–section (5), on payment of the penalty imposed under sub–section (6) or on furnishing such security for the payment thereof, as such Incharge or officer may consider necessary.

(9) Where the owner or a person duly authorised by such owner or the driver or the person Incharge of the vehicle or the carrier is found guilty for violation of the provisions of sub–section (2), the Incharge of the check–post or barrier or "the officer authorized" under sub–section (4) may detain such vehicle or carrier and after affording an opportunity of being heard to such owner, driver or person, may impose a penalty equal to thirty percent of the value of such goods.

(10) The Incharge of the check–post or barrier or "the officer authorized" under sub– section (4) may release the vehicle or the carrier on the payment of the amount of penalty imposed under sub–section (9) or on furnishing such security as may be directed by such Incharge or officer.

(11) Notwithstanding anything contained in this section, where the driver or the person Incharge of the vehicle or the carrier abstains from bringing or stopping the vehicle or carrier at the nearest check–post as provided under clause (a) of subsection (2), the Incharge of the check–post or "the officer authorized" under sub–section (4) may detain such vehicle or carrier and, after affording an opportunity of being heard to the owner or a person duly authorised by such owner or the driver or the person Incharge of the vehicle or carrier, may impose a penalty equal to fifty percent of the value of such goods.

"(12)" If a transporter fails to give information as required from him under clause (d) of sub–section (2) about the consignor, consignee or the goods within such time as may be specified or transports the goods "with false or forged documents," besides imposing the penalty under sub–section (6), it shall be presumed that the goods so transported have been sold in the State of Rajasthan by him and he shall be deemed to be a dealer for those goods under this Act.

"(13)" The provisions of this Act shall, for the purpose of levy, collection and assessment of tax, determination of interest, payment and recovery of tax and interest, appeal, review or revision, apply to the transporter deemed to be a dealer under "sub– section (12)".