Section 61 - Power to stop, search and detain goods vehicles - Delhi Value Added Tax Act, 2004

61. Power to stop, search and detain goods vehicles .- (1) To enable proper administration of this Act, the Commissioner may, at any check-post or barrier or at any other place, require the 1 [ owner ] , driver or person in charge of a goods vehicle to stop the vehicle and keep it stationary so long as may be required to search the vehicle, examine the contents therein and inspect all records relating to the goods carried, which are in the possession of such 1 [ owner, ] driver or person in charge. 2 [ (2) The owner, driver or person in charge of a goods vehicle shall carry with him such records as may be prescribed in respect of the goods carried in the goods vehicle and produce the same before any officer in charge of a check post or barrier or any other officer or any agent as may be empowered by the Commissioner. ] 1 [ (2A) The owner, driver or person in charge of a goods vehicle entering or leaving Delhi shall also file a declaration containing such particulars in the prescribed form obtainable from the Commissioner and in such manner as may be prescribed, before the officer in charge of a check post or barrier or before any other officer or agent empowered as aforesaid: Provided that where the owner, driver or person in charge of a goods vehicle, after filing a declaration at the time of entering Delhi that the goods are meant to be carried to a place outside Delhi, fails, without reasonable cause, to carry such goods outside Delhi within the prescribed period, he shall, in addition to the payment of tax, if any, be liable to a penalty not exceeding two and a half time the tax that would have been payable had the goods been sold inside Delhi or one thousand rupees, whichever is more. ] (3) The 1 [ owner, ] driver or person in charge of the goods vehicle shall, if required, inform the Commissioner of - (a) his name and address; (b) the name and address of the owner of the vehicle; (c) the name and address of the consignor of the goods; (d) the name and address of the consignee of the goods; and (e) the name and address of the transporter. (4) If, on an examination of the contents of a goods vehicle or the inspection of documents relating to the goods carried, the Commissioner has reason to believe that the owner 1 [ or driver ] or person in charge of such goods vehicle is not carrying the documents as required by sub-section (2) of this section or is not carrying proper and genuine documents or is attempting to evade payment of tax due under this Act, he may, for reasons to be recorded in writing, do any one or more of the following, namely:- (a) refuse to allow the goods or the goods vehicle to enter 1 [ or leave ] Delhi; (b) seize the goods and any documents relating to the goods; and (c) seize the goods vehicle and any documents relating to the goods vehicle. (5) Where the owner 1 [ , driver ] or the person in charge of the goods vehicle - (a) requests time to adduce evidence of payment of tax in respect of the goods to be detained or impounded; and (b) furnishes security to the satisfaction of the Commissioner in such form and in such manner as may be prescribed for the prescribed amount; the goods vehicle, the goods and the documents so seized may be released. 1 [ Provided that where the owner or his agent, driver or person in charge of the goods vehicle exercises the option of paying by way of penalty, a sum equal to three and a half times the tax, which in the opinion of the Commissioner, would be leviable on such goods, if such goods were sold in Delhi, the Commissioner instead of detaining or impounding the goods or the goods vehicle or the documents relating to the goods and goods vehicle shall release the same. ] (6) The Commissioner may permit the owner 1 [ , driver ] or person in charge of goods vehicle to remove any goods or goods vehicle seized under sub-section (4) subject to an undertaking - (a) that the goods and goods vehicle shall be kept in the office, godown or other place within Delhi, belonging to the owner of the goods vehicle and in the custody of such owner; and (b) that the goods shall not be delivered to the consignor, consignee or any other person without the approval in writing of the Commissioner, and for this purpose the person in charge of the goods vehicle shall furnish an authorization from the owner of the goods vehicle authorizing him to give such undertaking on his behalf. (7) Save as otherwise provided in this section, every search or seizure made under this section shall as far as possible be carried out in accordance with the provisions of the Code of Criminal Procedure, 1973 (2 of 1974) relating to searches or seizures made under that Code. (8) Nothing contained in this section shall apply to the rolling stock as defined in the Railway Act 1989 (24 of 1989). -------------------------------- Notes:- 1. Inserted vide DVAT (Amendment) Act, 2005; No. F.14(6)/LA-2005/112, dated 28.03.2005 w.e.f. 01.04.2005. 2. Substituted vide DVAT (Amendment) Act, 2005; No. F.14(6)/LA-2005/112, dated 28.03.2005 w.e.f. 01.04.2005.