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Persons possessing notified goods to intimate the place of storage, etc. [Section 11C]

Persons possessing notified goods to intimate the place of storage, etc. [Section 11C] :

1. Intimation of possessing notified goods: Every person who owns, possesses or controls, on the notified date, any notified goods, shall, within seven days from that date, deliver to the proper officer a statement in such form and manner and containing such particulars as specified by rules made in this behalf in relation to the notified goods owned, possessed or controlled by him and the place where such goods are kept or stored.

Every person who acquires any notified goods, after the notified date, before making such acquisition,

– shall deliver to the proper officer an intimation containing the particulars of the place where such goods are proposed to be kept or stored after such acquisition and

– shall, immediately on such acquisition, deliver to the proper officer a statement in relation to the notified goods acquired by him.

However, a person who has delivered a statement, in relation to any notified goods, owned, possessed, controlled or acquired by him, shall not be required to deliver any further statement in relation to any notified goods acquired by him, after the date of delivery of the said statement, so long as the notified goods so acquired are kept or stored at the intimated place.

2. Intimation of shifting of any notified goods: If any person intends to shift any notified goods to any place other than the intimated place, he shall, before taking out such goods from the intimated place, deliver to the proper officer an intimation containing the particulars of the place to which such goods are proposed to be shifted. No person shall, after the expiry of seven days from the notified date, keep or store any notified goods at any place other than the intimated place.

3. Sale or transfer of notified goods: Where any notified goods have been sold or transferred, such goods shall not be taken from one place to another unless they are accompanied by the voucher referred to in section 11F.

No notified goods (other than those which have been sold or transferred) shall be taken from one place to another unless they are accompanied by a transport voucher prepared by the persons owning, possessing or controlling such goods.

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