59.
Control on Clearing, Forwarding or Booking Agent and any person
transporting goods.- (1) Every clearing, forwarding
or booking agent or dalal or a person transporting goods,
who during course of his business handles the document of
title to the 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 Bihar, shall furnish true and complete
particulars and information relating to his place of business
to the prescribed authority, within such time and in such
manner as may be prescribed.
(2) Every agent or person referred to in
sub-section (1) shall maintain true and complete accounts,
registers and documents, as may be prescribed, in respect
of the goods handled by him and the documents of title relating
thereto and shall produce the said accounts, registers and
documents before the prescribed authority as and when required
by him.
(3) If any agent or person referred to
in sub-section (1) contravenes the provisions of sub-section
(1) or sub-section (2) in a manner which is likely to lead
to evasion of any tax payable under this Act, the prescribed
authority may, without prejudice to any action under section
81, on charge of abetment, after giving such agent or person
an opportunity of being heard, direct him to pay by way of
penalty an amount which shall be equal to three times the
amount of tax calculated on the value of goods in respect
of which complete particulars have not been furnished or incorrect
particulars or information have been furnished.
Explanation: For the purposes
of this section –
(a) Dalal shall include a person who renders
his services for booking of, or taking delivery of, consignment
of goods at a Railway station, 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;
(b) Person transporting goods shall, besides
the owner, include the manager, agent, driver or employee
of the owner, or person in-charge of a place of loading or
unloading of goods of a goods carrier carrying such goods,
or a person who accepts consignments of such goods for despatch
to other places or gives delivery of any consignment of such
goods to the consignee. |
