Vat Actupdated - RS Goyal & Associates
Vat Actupdated - RS Goyal & Associates
Vat Actupdated - RS Goyal & Associates
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67<br />
(1) Any dealer who seeks to import by rail in to the State from any place outside the State<br />
any goods specified in schedule- ll or to whom such goods are sought to be sent as<br />
aforesaid, shall furnish or cause to be furnished in such office as may be notified* by the<br />
Commissioner, a declaration in the prescribed form in duplicate duly filled in and signed by<br />
him for endorsement of such office. On endorsement of the two copies of the declaration<br />
one copy thereof shall be retained by the said office and after taking delivery, the dealer<br />
shall carry the goods away from the railway premises along with a copy of the declaration<br />
duly endorsed by the office referred to above.<br />
(2) The provision of section 57 shall mutatis mutandis apply in relation to any vehicle<br />
carrying goods referred to in sub-section (1) and to any declaration relating thereto.<br />
62. Control on clearing, forwarding or booking agent and any person transporting<br />
goods and furnishing of information by such agent or person.<br />
(1) Every clearing, forwarding or booking agent or broker or a person transporting goods<br />
who in the course of his business handles documents of title to goods or transports goods or<br />
takes delivery of goods for or on behalf of a dealer and having his place of business in the<br />
state of Madhya Pradesh shall, furnish information about his place of business to such<br />
authority, within such time, in such form as may be prescribed.<br />
(2) Every such agent or person shall maintain true and complete accounts, registers and<br />
documents in respect of the goods handled by him and the documents of title relating thereto<br />
and shall furnish true and complete particulars and information relating to the transaction of<br />
goods of any dealer to any officer appointed under section 3, not below the rank of an<br />
Assistant Commercial Tax Officer as and when required by him and shall produce the said<br />
accounts, registers and documents before such officer as and when required by him.<br />
(3) Any agent or person referred to in sub-section (1) who contravenes the provisions of the<br />
said sub-section or sub-section (2), the Commissioner may, after giving such agent or<br />
person an opportunity of being heard, direct him to pay by way of penalty: -<br />
(i) one thousand rupees if the contravention is of the provisions of sub-section (1) on each<br />
occasion of inspection by any officer referred to in sub-section (2); and<br />
(ii) not less than three times but not exceeding five times of the amount of tax payable in<br />
respect of the goods involved in the transactions of a dealer which appears to have been<br />
evaded by such dealer, if the contravention pertains to the provisions of sub-section (2).<br />
Explanation: - For the purpose of this section,-<br />
(i) “Clearing, forwarding, booking agent or broker” shall include a person who renders<br />
his services for clearing, forwarding or booking of or taking delivery of consignment of goods<br />
at railway premises, air cargo, complex. Containers depot, booking agency, goods transport<br />
company office or any place of loading or unloading of goods or contrives, makes and<br />
concludes, bargains and contracts for or on behalf of any dealer for a fee, reward,<br />
commission, remuneration or other valuable consideration or otherwise.<br />
(ii) “Person transporting goods” shall, besides the owner, include manager, agent,<br />
driver, employee of the owner, a person in-charge of a place of loading or unloading of<br />
goods or in charge of a goods carrier carrying such goods for dispatch to other places or<br />
gives delivery of any consignment of such goods to the consignee.<br />
63. Power to call for information from banking companies and non-banking financial<br />
companies or insurance companies.<br />
.