Page 58 - GSTL_ 28th May 2020_Vol 36_Part 4

504 GST LAW TIMES [ Vol. 36
(5) The person from whose custody any documents are seized un-
der sub-section (2) shall be entitled to make copies thereof or take ex-
tracts therefrom in the presence of an authorised officer at such place
and time as such officer may indicate in this 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 secu-
rity, in such manner and of such quantum, respectively, as may be
prescribed or on payment of applicable tax, interest and penalty pay-
able, 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 posses-
sion they were seized :
Provided that the period of six months may, on sufficient cause being
shown, be extended by the proper officer for a further period not ex-
ceeding six months.
(8) The Government may, having regard to the perishable or haz-
ardous 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 un-
der sub-section (2), be disposed of by the proper officer in such man-
ner as may be prescribed.
(9) Where any goods, 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, relat-
ing 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 re-
ceipt 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.”

GST LAW TIMES  28th May 2020  58