Where the proper officer, not below the rank of Joint
Commissioner, has reasons to believe that-
(a) a taxable person has suppressed any transaction relating to supply
of goods o r services or both or the stock of goods in hand, or has
claimed input tax credit in excess of his entitlement under this Act or
has indulged in contravention of any of the provisions of this Act or
the rules made thereunder to evade tax under this Act; or
(b) any person engaged in the business of transporting goods or an
owner or operator of a warehouse or a godown or any other place is
keeping goods which have escaped payment of tax or has kept his
accounts or goods in such a manner as is likely to cause evasion of tax
payable under this Act, he may authorise in writing any other officer
of State tax to inspect any places of business of the taxable person or
the persons engaged in the business of transporting goods or the
owner or the operator of warehouse or godown or any other place.
(2) Where the proper officer, not below the rank of Joint
Commissioner, either pursuant to an inspection carried out under
sub-section (1) or otherwise, has reasons to believe that any goods
liable to confiscation or any docu ments or books or things, which in
his opinion shall be useful for or relevant to any proceedings under
this Act, are secreted in any place, he may authorise in writing any
other officer of State tax to search and seize or may himself search
and seize such goods, documents or books or things:
Provided that where it is not practicable to seize any such goods, the
proper officer, or any officer authorised by him, may serve on the
owner or the custodian of the goods an order that he shall not
remove, part with, or otherwise deal with the goods except with the
previous permission of such officer:
Provided further that the documents or books or things so seized
shall be retained by such officer only for so long as may be necessary
for their examination and for an y inquiry or proceedings under this
Act.
(3) The documents, books or things referred to in sub -section (2) or
any other documents, books or things produced by a taxable person
or any other person, which have not been relied upon for the issue
of notice und er this Act or the rules made thereunder, shall be
returned to such person within a period not exceeding thirty days of
the issue of the said notice.
(4) The officer authorised under sub-section (2) shall have the power
to seal or break open the door of any premises or to break open any
almirah, electronic devices, box, receptacle in which any goods,
accounts, registers or documents of the person are suspected to be
concealed, where access to such premises, almirah, electronic
devices, box or receptacle is denied.
(5) The person from whose custody any documents are seized under
sub-section (2) shall be entitled to make copies thereof or take
extracts therefrom in the presence of an authorised officer at such
place and time as such officer may indicate in thi s behalf except
where making such copies or taking such extracts may, in the opinion
of the proper officer, prejudicially affect the investigation.
(6) The goods so seized under sub-section (2) shall be released, on a
provisional basis, upon execution of a bond and furnishing of a
security, in such manner and of such quantum, respectively, as may
be prescribed or on payment of applicable tax, interest and penalty
payable, as the case may be.
(7) Where any goods are seized under sub -section (2) and no notice
in respect thereof is given within six months of the seizure of the
goods, the goods shall be returned to the person from whose
possession they were seized:
Provided that the period of six months may, on sufficient cause being
shown, be extended by the pr oper officer for a further period not
exceeding six months.
(8) The Government may, having regard to the perishable or
hazardous nature of any goods, depreciation in the value of the
goods with the passage of time, constraints of storage space for the
goods or any other relevant considerations, by notification, specify
the goods or class of goods which shall, as soon as may be after its
seizure under sub-section (2), be disposed of by the proper officer in
such manner as may be prescribed.
(9) Where any goo ds, being goods specified under sub -section (8),
have been seized by a proper officer, or any officer authorised by him
under sub-section (2), he shall prepare an inventory of such goods in
such manner as may be prescribed.
(10) The provisions of the Code of Criminal Procedure, 1973, relating
to search and seizure, shall, so far as may be, apply to search and
seizure under this section subject to the modification that sub -
section (5) of section 165 of the said Code shall have effect as if for
the word "Magistrate", wherever it occurs, the word
"Commissioner" were substituted.
(11) Where the proper officer has reasons to believe that any person
has evaded or is attempting to evade the payment of any tax, he may,
for reasons to be recorded in writing, seize the accounts, registers or
documents of such person produced before him and shall grant a
receipt for the same, and shall retain the same for so long as may be
necessary in connection with any proceedings under this Act or the
rules made thereunder for prosecution.
(12) The Commissioner or an officer authorised by him may cause
purchase of any goods or services or both by any person authorised
by him from the business premises of any taxable person, to check
the issue of tax invoices or bills of supply by such taxable person, and
on return of goods so purchased by such officer, such taxable person
or any person in charge of the business premises shall refund the
amount so paid towards the goods after cancelling any tax invoice or
bill of supply issued earlier.
Inspection of goods in movement.-
Section 67 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 67.(1). 1
assam-goods-and-services-tax-act-2017-sec-67.json
•
Section 67
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "67",
"title": "Section 67.(1). 1",
"chapter": null,
"content": "Where the proper officer, not below the rank of Joint \nCommissioner, has reasons to believe that- \n(a) a taxable person has suppressed any transaction relating to supply \nof goods o r services or both or the stock of goods in hand, or has \nclaimed input tax credit in excess of his entitlement under this Act or \nhas indulged in contravention of any of the provisions of this Act or \nthe rules made thereunder to evade tax under this Act; or \n(b) any person engaged in the business of transporting goods or an \nowner or operator of a warehouse or a godown or any other place is \nkeeping goods which have escaped payment of tax or has kept his \naccounts or goods in such a manner as is likely to cause evasion of tax \npayable under this Act, he may authorise in writing any other officer \nof State tax to inspect any places of business of the taxable person or \nthe persons engaged in the business of transporting goods or the \nowner or the operator of warehouse or godown or any other place. \n(2) Where the proper officer, not below the rank of Joint \nCommissioner, either pursuant to an inspection carried out under \nsub-section (1) or otherwise, has reasons to believe that any goods \nliable to confiscation or any docu ments or books or things, which in \nhis opinion shall be useful for or relevant to any proceedings under \nthis Act, are secreted in any place, he may authorise in writing any \nother officer of State tax to search and seize or may himself search \nand seize such goods, documents or books or things: \nProvided that where it is not practicable to seize any such goods, the \nproper officer, or any officer authorised by him, may serve on the \nowner or the custodian of the goods an order that he shall not \nremove, part with, or otherwise deal with the goods except with the \nprevious permission of such officer: \nProvided further that the documents or books or things so seized \nshall be retained by such officer only for so long as may be necessary \nfor their examination and for an y inquiry or proceedings under this \nAct. \n(3) The documents, books or things referred to in sub -section (2) or \nany other documents, books or things produced by a taxable person \nor any other person, which have not been relied upon for the issue \nof notice und er this Act or the rules made thereunder, shall be \nreturned to such person within a period not exceeding thirty days of \nthe issue of the said notice. \n(4) The officer authorised under sub-section (2) shall have the power \nto seal or break open the door of any premises or to break open any \nalmirah, electronic devices, box, receptacle in which any goods, \naccounts, registers or documents of the person are suspected to be \nconcealed, where access to such premises, almirah, electronic \ndevices, box or receptacle is denied. \n(5) The person from whose custody any documents are seized under \nsub-section (2) shall be entitled to make copies thereof or take \nextracts therefrom in the presence of an authorised officer at such \nplace and time as such officer may indicate in thi s behalf except \nwhere making such copies or taking such extracts may, in the opinion \nof the proper officer, prejudicially affect the investigation. \n(6) The goods so seized under sub-section (2) shall be released, on a \nprovisional basis, upon execution of a bond and furnishing of a \nsecurity, in such manner and of such quantum, respectively, as may \nbe prescribed or on payment of applicable tax, interest and penalty \npayable, as the case may be. \n(7) Where any goods are seized under sub -section (2) and no notice \nin respect thereof is given within six months of the seizure of the \ngoods, the goods shall be returned to the person from whose \npossession they were seized: \nProvided that the period of six months may, on sufficient cause being \nshown, be extended by the pr oper officer for a further period not \nexceeding six months. \n(8) The Government may, having regard to the perishable or \nhazardous nature of any goods, depreciation in the value of the \ngoods with the passage of time, constraints of storage space for the \ngoods or any other relevant considerations, by notification, specify \nthe goods or class of goods which shall, as soon as may be after its \nseizure under sub-section (2), be disposed of by the proper officer in \nsuch manner as may be prescribed. \n(9) Where any goo ds, being goods specified under sub -section (8), \nhave been seized by a proper officer, or any officer authorised by him \nunder sub-section (2), he shall prepare an inventory of such goods in \nsuch manner as may be prescribed. \n(10) The provisions of the Code of Criminal Procedure, 1973, relating \nto search and seizure, shall, so far as may be, apply to search and \nseizure under this section subject to the modification that sub -\nsection (5) of section 165 of the said Code shall have effect as if for \nthe word \"Magistrate\", wherever it occurs, the word \n\"Commissioner\" were substituted. \n(11) Where the proper officer has reasons to believe that any person \nhas evaded or is attempting to evade the payment of any tax, he may, \nfor reasons to be recorded in writing, seize the accounts, registers or \ndocuments of such person produced before him and shall grant a \nreceipt for the same, and shall retain the same for so long as may be \nnecessary in connection with any proceedings under this Act or the \nrules made thereunder for prosecution. \n(12) The Commissioner or an officer authorised by him may cause \npurchase of any goods or services or both by any person authorised \nby him from the business premises of any taxable person, to check \nthe issue of tax invoices or bills of supply by such taxable person, and \non return of goods so purchased by such officer, such taxable person \nor any person in charge of the business premises shall refund the \namount so paid towards the goods after cancelling any tax invoice or \nbill of supply issued earlier. \nInspection of goods in movement.-",
"footnote": "",
"is_definition": false,
"sort_order": 680
},
"prev_section": "68",
"next_section": "68"
}