74. Procedure for seizure and release of goods/vehicle and disposal of goods by sale M.P. VAT RULES

 

74. Procedure for seizure and release of goods/vehicle and disposal of goods by sale
 
 
(1) Where any goods or the vehicle alongwith the goods are seized by the check post officer under sub-section (7) of section 57, he shall prepare a list in duplicate of all such goods and or vehicle bearing his own signature, and signature of the transporter and shall take all the measures necessary for their safe custody. One copy of the list shall be given to the transporter.
 
(2) The notice under sub-section (11) of section 57 shall, as for as may be, be in form 52.
 
(3) Where any goods and or goods along with the vehicle and or vehicle are released by the check post officer under sub-sections (10),(12) and (13) of section 57 he shall, on payment by the transporter of the goods expenses, if any, incurred by the check post officer for the safe custody of the goods and the incidental charges (which shall be specified in the order) order release of the goods and obtain a receipt therefor from the transporter.
 
(4) If the amount of penalty imposed under sub-section (13) of section 57 is not paid within thirty days of the service of the order, the check post officer shall serve on the transporter a notice in
form 53 to show cause why the goods or the vehicle along with the goods should not be disposed of by way of sale.
 
(5) On being satisfied that the amount of penalty imposed under sub-section (13) of section 57 has not been paid by the transporter, the check post officer shall proceed to dispose of the goods or the vehicle along with the goods by way of sale.
 
 
(6) The order of disposal of the goods or the vehicle along with the goods by way of sale shall be in form 54 and a copy of the order shall be served on the transporter.
(7) The goods and or vehicle required to be disposed of by way of sale under sub-section (15) of section 57 shall be disposed of by way of sale in the manner laid down by or under the Madhya Pradesh Land Revenue Code, 1959 (No.20 of 1959),