Perishable or Hazardous Goods to Be Disposed of After Seizure under the Tamil Nadu Goods and Services Tax Act, 2017
The Commercial Taxes and Registration Department of the Government of Tamil Nadu issued G.O. Ms. No. 67, Commercial Taxes and Registration (B1), dated 13 June 2018, identifying goods that may be disposed of after seizure under the Tamil Nadu Goods and Services Tax Act, 2017. It applies to specified perishable, hazardous, depreciating, storage-sensitive and unclaimed goods, as well as certain goods not collected after arrangements for provisional release.
What the notification governs
G.O. Ms. No. 67, Commercial Taxes and Registration (B1), dated 13 June 2018, authorises the proper officer to dispose of specified goods as soon as may be after seizure under the Tamil Nadu Goods and Services Tax Act, 2017. Disposal may take account of their perishable or hazardous nature, loss of value over time, storage constraints or other relevant considerations.
The notification concerns seized goods. It does not deal with land ownership, property registration, planning permission or land use.
Who may be affected
The Commercial Taxes and Registration Department notification may affect a person or business whose goods have been seized by the proper officer. It may also affect a concerned person who has executed a bond for provisional release but has not taken the goods within one month from the date of executing that bond.
Property buyers and landowners are not affected merely because they own or are purchasing immovable property. The notification becomes relevant only where goods covered by it are seized under the stated Act.
Goods covered
The notified categories include:
- Salt, hygroscopic substances, raw wet or salted hides and skins.
- Newspapers, periodicals, menthol, camphor, saffron and ball-point pen refills.
- Lighter fuel, certain gas-filled lighters, cells, batteries and rechargeable batteries.
- Petroleum products, dangerous drugs and psychotropic substances.
- Specified bulk drugs, chemicals and pharmaceutical products classified under the First Schedule to the Customs Tariff Act, 1975.
- Fireworks, red sander and sandalwood.
- All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975.
- Unclaimed or abandoned goods liable to rapid depreciation because of fast changes in technology, new models or similar reasons.
Provisional release cases
Goods seized by the proper officer and intended for provisional release are also covered when the concerned person does not take provisional release within one month from execution of the bond. In such cases, the goods may be disposed of under the notification.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Does this notification affect the purchase or registration of land in Tamil Nadu?
No land purchase or registration provision appears in the notification. It concerns disposal of specified goods seized under the Tamil Nadu Goods and Services Tax Act, 2017.
Can seized perishable or hazardous goods be disposed of immediately?
The notification states that covered goods shall be disposed of as soon as may be after seizure, taking account of perishability, hazardous nature, depreciation, storage constraints or other relevant considerations.
Are unclaimed electronic or technology goods covered?
Unclaimed or abandoned goods liable to rapid depreciation because of fast technological change, new models or similar reasons are included.
What happens if I do not collect goods approved for provisional release?
The goods are covered by the disposal notification if provisional release is not taken within one month from the date the bond for provisional release was executed.
