Download MPVAT Form 48

Download MPVAT FORM 48: Notice under section 55(6)(b) of the Madhya Pradesh Vat Act

As per Madhya Pradesh vat Rule 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 subsection (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 (4) whichever is later.

(6) Where the officer seizing the goods, at any time during the pendency of the proceeding, is of the opinion that the goods are subject to speedy and natural decay or when the expenses of keeping them in custody are likely to exceed their value, he may cause them to be sold without waiting for the completion of the proceedings and keep the sale proceeds thereof in deposit till the completion of said proceedings.

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