Vat Actupdated - RS Goyal & Associates

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