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| 69 : Form of notice and Procedure for release or disposal by way of sale of goods seized under sub-section (6) of section 55 m.p vat rules | |
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69 : Form of notice and Procedure for release or disposal by way of sale of goods seized under sub-section (6) of section 55
(1) The form of notice under clause (b) of sub-section (6) of section 55 shall be in form 48.
(2) Where any goods are released under clause (d) or clause (e) of sub-section (6) of section 55, the officer releasing the goods shall obtain a receipt therefor from the dealer or person from whom the goods were seized.
(3) The goods required to be disposed of by way of sale under clause (f) of sub-section (6) of section 55 shall be so disposed of in the manner laid down under the Madhya Pradesh Land Revenue Code, 1959 (No.20 of 1959)
(4)(a) Where any goods stored or kept by a dealer or person in any of the premises referred to in clause (a) of sub-section (5) of section 55 and disowned by such dealer or person are seized under clause (a) of sub-section (6) of the said section the particulars of such goods and the information about the seizure thereof shall be published in the form of a notice in the local news papers.
(b) If no person claims the ownership of goods referred to in clause (a) within fifteen days of the date of publication of the notice, such goods shall be put up for sale in auction by issue of a public notice. On the sale of such goods, the sale proceeds shall be deposited in the government treasury as miscellaneous receipt.
(5) A dealer or person claiming ownership of the goods seized under clause (a) of sub-section (6) of section 55 or the person from whom the goods are seized shall file his objection, if any, under clause (h) of the said sub-section within fifteen days of the seizure of the goods or of the publication of notice referred to in clause (a) of sub-rule (3) whichever is later.
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