REGARDING POWER ASSIGNED TO ENFORCEMENT UNIT UNDER UPGST ACT

REGARDING POWER ASSIGNED TO ENFORCEMENT UNIT UNDER UPGST ACT
Circular No. 1819031/551 Dated:- 30-8-2018 Uttar Pradesh SGST
GST – States
=============
Document 1
à¤â€¢Ã Â¤Â®Ã Â¥ÂÃ Â¤ÂªÃ Â¥ÂÃ Â¤Â¯Ã Â¥â€šà¤Ÿà¤° परिपत सà¥â€¡ 1819031 दिनाà¤â€šà¤â€¢ 30-08-2018
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551
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वस्तु ऐसà¥â€¡ स्थान पर à¤â€°Ã Â¤ÂªÃ Â¤Â²Ã Â¤Â¬Ã Â¥ÂÃ Â¤Â§ हà¥Ë† तà¥â€¹ वहाà¤â€š à¤â€¢Ã Â¤Â¿Ã Â¤Â¸Ã Â¥â‚¬ à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥â‚¬ à¤â€¢Ã Â¥â€¹ ऐसà¥â€¡ स्थान à¤â€¢Ã Â¥â‚¬ तलाशà¥â‚¬
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¤¾ पुस्तà¤â€¢Ã Â¥â€¹Ã Â¤â€š या à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¯ वस्तुà¤â€œà¤â€š à¤â€¢Ã Â¥â€¡
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3. à¤Å“हाà¤â€š माल à¤â€¢Ã Â¥â€¹ व्यवहारिà¤â€¢ रà¥â€šà¤ª सà¥â€¡ à¤â€¦Ã Â¤Â­Ã Â¤Â¿Ã Â¤â€”्रहà¥â‚¬Ã Â¤Â¤ à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤Å“ाना सम्भव नहà¥â‚¬Ã Â¤â€š हà¥Ë† वहाà¤â€š माल
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67 एवà¤â€š नियम 139 )
4. धारा 70 à¤â€¢Ã Â¥â€¡ à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â°Ã Â¥ÂÃ Â¤â€”त नामित प्रà¥â€°Ã Â¤ÂªÃ Â¤Â° à¤â€¨à¤«à¤¿à¤¸à¤° à¤â€¢Ã Â¥â€¹ à¤â€¢Ã Â¤Â¿Ã Â¤Â¸Ã Â¥â‚¬ ऐसà¥â€¡ व्यà¤â€¢Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿ à¤â€¢Ã Â¥â€¹ à¤Å“िसà¤â€¢Ã Â¥â‚¬
à¤â€°Ã Â¤ÂªÃ Â¤Â¸Ã Â¥ÂÃ Â¤Â¥Ã Â¤Â¿Ã Â¤Â¤Ã Â¤Â¿, à¤â€¢Ã Â¥â€¹Ã Â¤Ë† साà¤â€¢Ã Â¥ÂÃ Â¤Â·Ã Â¥ÂÃ Â¤Â¯ प्रस्तुत à¤â€¢Ã Â¤Â°Ã Â¤Â¨Ã Â¥â€¡ à¤â€¦Ã Â¤Â¥Ã Â¤ÂµÃ Â¤Â¾ à¤â€¢Ã Â¥â€¹Ã Â¤Ë† à¤â€¦Ã Â¤Â­Ã Â¤Â¿Ã Â¤Â²Ã Â¥â€¡Ã Â¤â€“ प्रस्तुत à¤â€¢Ã Â¤Â°Ã Â¤Â¨Ã Â¥â€¡ à¤â€¦Ã Â¤Â¥Ã Â¤ÂµÃ Â¤Â¾ à¤â€¢Ã Â¤Â¿Ã Â¤Â¸Ã Â¥â‚¬
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¤ÂªÃ Â¥â‚¬Ã Â¥Â¦Ã Â¤Â¸Ã Â¥â‚¬Ã Â¥Â¦ à¤â€¢Ã Â¥â‚¬ धारा 193 एवà¤â€š धारा 228 à¤â€¢Ã Â¥â€¡ तहत न्यायिà¤â€¢ प्रà¤â€¢Ã Â¥ÂÃ Â¤Â°Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ मानà¥â‚¬ à¤Å“ायà¥â€¡Ã Â¤â€”à¥â‚¬ ।
(ETTRI 70)
5. यदि समन à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ हुà¤â€  व्यà¤â€¢Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿ समन à¤â€¢Ã Â¤Â°Ã Â¤Â¨Ã Â¥â€¡ वालà¥â€¡ à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥â‚¬ à¤â€¢Ã Â¥â€¡ समà¤â€¢Ã Â¥ÂÃ Â¤Â· à¤â€°Ã Â¤ÂªÃ Â¤Â¸Ã Â¥ÂÃ Â¤Â¥Ã Â¤Â¿Ã Â¤Â¤ नहà¥â‚¬Ã Â¤â€š हà¥â€¹Ã Â¤Â¤Ã Â¤Â¾
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à¤â€š, à¤â€¢Ã Â¤Â®Ã Â¥ÂÃ Â¤ÂªÃ Â¥ÂÃ Â¤Â¯Ã Â¥â€šà¤Ÿà¤°, à¤â€¢Ã Â¤Â®Ã Â¥ÂÃ Â¤ÂªÃ Â¥ÂÃ Â¤Â¯Ã Â¥â€šà¤Ÿà¤° प्रà¥â€¹Ã Â¤â€”्राम, à¤â€¢Ã Â¤Â®Ã Â¥ÂÃ Â¤ÂªÃ Â¥ÂÃ Â¤Â¯Ã Â¥â€šà¤Ÿà¤° साफ्टवà¥â€¡Ã Â¤Â¯Ã Â¤Â° चाहà¥â€¡ वह à¤â€¢Ã Â¤Â®Ã Â¥ÂÃ Â¤ÂªÃ Â¥ÂÃ Â¤Â¯Ã Â¥â€šà¤Ÿà¤° मà¥â€¡Ã Â¤â€š
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लवà¥â€¡ एवà¤â€š à¤â€¢Ã Â¤Â¸Ã Â¥ÂÃ Â¤Å¸Ã Â¤Â®Ã Â¥ÂÃ Â¤Â¸ à¤â€¢Ã Â¥â€¡ à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥â‚¬Ã Â¤â€”ण तथा
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à¤Å“ à¤â€ Ã Â¤Â«Ã Â¤Â¿Ã Â¤Â¸Ã Â¤Â° सà¥â€¡ à¤â€¦Ã Â¤ÂªÃ Â¤Â¨Ã Â¥â€¡
à¤â€¢Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¤Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¯Ã Â¥â€¹Ã Â¤â€š à¤â€¢Ã Â¥â€¡ निर्वहन हà¥â€¡Ã Â¤Â¤Ã Â¥Â सहयà¥â€¹Ã Â¤â€” माà¤â€šà¤â€”ा à¤Å“ा सà¤â€¢Ã Â¤Â¤Ã Â¤Â¾ हà¥Ë† à¤â€Ã Â¤Â° थाना à¤â€¦Ã Â¤Â§Ã Â¥ÂÃ Â¤Â¯Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â· à¤â€°Ã Â¤Â¸Ã Â¤â€¢Ã Â¥â€¡ सहयà¥â€¹Ã Â¤â€”
हà¥â€¡Ã Â¤Â¤Ã Â¥Â पर्याप्त सà¤â€šà¤â€“्या मà¥â€¡Ã Â¤â€š पुलिस बल à¤â€°Ã Â¤ÂªÃ Â¤Â²Ã Â¤Â¬Ã Â¥ÂÃ Â¤Â§ à¤â€¢Ã Â¤Â°Ã Â¤Â¾Ã Â¤Â¯Ã Â¥â€¡Ã Â¤â€”ा । ( नियम 150 )
9. यदि प्रà¥â€°Ã Â¤ÂªÃ Â¤Â° à¤â€¨à¤«à¤¿à¤¸à¤° द्वारा à¤â€¢Ã Â¤Â¿Ã Â¤Â¸Ã Â¥â‚¬ वाहन à¤â€¢Ã Â¥â€¹ रà¥â

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हà¥â€¹Ã Â¤Â¨Ã Â¥â€¡ पर à¤â€¢Ã Â¤Â¿ à¤â€¢Ã Â¤Â¿Ã Â¤Â¸Ã Â¥â‚¬ व्यà¤â€¢Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿ द्वारा à¤â€¢Ã Â¤Â°Ã Â¤Â¾Ã Â¤ÂªÃ Â¤ÂµÃ Â¤â€šà¤šà¤¨ à¤â€¢Ã Â¥â€¡ à¤â€°Ã Â¤Â¦Ã Â¥ÂÃ Â¤Â¦Ã Â¥â€¡Ã Â¤Â¶Ã Â¥ÂÃ Â¤Â¯ सà¥â€¡ माल à¤â€¦Ã Â¤Â¥Ã Â¤ÂµÃ Â¤Â¾
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¤¾ à¤â€”लत लà¥â‚¬ à¤â€”यà¥â‚¬ à¤â€ Ã Â¤Ë†à¥¦à¤Ÿà¥â‚¬Ã Â¥Â¦Ã Â¤Â¸Ã Â¥â‚¬Ã Â¥Â¦ या à¤â€”लत
लियà¥â€¡ à¤â€”यà¥â€¡ रिफण्ड à¤â€¢Ã Â¥â‚¬ धनराशि 2 à¤â€¢Ã Â¤Â°Ã Â¥â€¹Ã Â¤Â¡Ã Â¤Â¼ सà¥â€¡ à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤â€¢ हà¥Ë† à¤â€°Ã Â¤Â¸Ã Â¥â€¡ à¤â€”िरफ्तार à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤Å“ा सà¤â€¢Ã Â¤Â¤Ã Â¤Â¾
हà¥Ë†, à¤â€Ã Â¤Â° ऐसà¥â‚¬ à¤â€”िरफ्तारà¥â‚¬ à¤â€¢Ã Â¥â€¡ लिए पुलिस या à¤â€°Ã Â¤ÂªÃ Â¤Â°Ã Â¥â€¹Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â¤ वर्णित à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¯ à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â¿Ã Â¤Â¯Ã Â¥â€¹Ã Â¤â€š à¤â€¢Ã Â¥â‚¬
सहायता लà¥â‚¬ à¤Å“ा सà¤â€¢Ã Â¤Â¤Ã Â¥â‚¬ हà¥Ë† । (

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 Â¤Â¦Ã Â¥â€¹Ã Â¤Â¨Ã Â¥â€¹Ã Â¤â€š सà¥â€¡ दण्डनà¥â‚¬Ã Â¤Â¯ हà¥â€¹Ã Â¤â€”ा à¤â€¢Ã Â¤Â¿Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¤Ã Â¥Â à¤â€¢Ã Â¤Â¿Ã Â¤Â¸Ã Â¥â‚¬ व्यà¤â€¢Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿ à¤â€¢Ã Â¥â€¹ à¤â€ Ã Â¤Â¯Ã Â¥ÂÃ Â¤â€¢Ã Â¥ÂÃ Â¤Â¤
à¤â€¢Ã Â¥â‚¬ à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â®Ã Â¤Â¤Ã Â¤Â¿ à¤â€¢Ã Â¥â€¡ बिना à¤â€¡Ã Â¤Â¸ धारा à¤â€¢Ã Â¥â€¡ à¤â€¦Ã Â¤Â§Ã Â¥â‚¬Ã Â¤Â¨ à¤â€¢Ã Â¤Â¿Ã Â¤Â¸Ã Â¥â‚¬ à¤â€¦Ã Â¤ÂªÃ Â¤Â°Ã Â¤Â¾Ã Â¤Â§ à¤â€¢Ã Â¥â€¡ लिए à¤â€¦Ã Â¤Â­Ã Â¤Â¿Ã Â¤Â¯Ã Â¥â€¹Ã Â¤Å“ित नहà¥â‚¬Ã Â¤â€š à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾
à¤Å“ायà¥â€¡Ã Â¤â€”ा । (धारा 132 )
12. à¤â€¢Ã Â¥â€¹Ã Â¤Ë† टà¥Ë†à¤â€¢Ã Â¥ÂÃ Â¤Â¸Ã Â¥â€¡Ã Â¤Â¬Ã Â¤Â² व्यà¤â€¢Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿, लà¥â€¹Ã Â¤â€¢Ã Â¤Â² à¤â€¦Ã Â¤Â¥Ã Â¥â€°Ã Â¤Â°Ã Â¤Â¿Ã Â¤Å¸Ã Â¥â‚¬ à¤â€¦Ã Â¤Â¥Ã Â¤ÂµÃ Â¤Â¾ पब्लिà¤â€¢ बàÂ

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¤â€¦Ã Â¤Â¥Ã Â¤ÂµÃ Â¤Â¾ रà¤Å“िस्ट्रà¥â€¡Ã Â¤Â¶Ã Â¤Â¨ à¤â€¨à¤« à¤â€¢Ã Â¤Â®Ã Â¥ÂÃ Â¤ÂªÃ Â¤Â¨Ã Â¥â‚¬Ã Â¤Å“ मà¥â€¹Ã Â¤Å¸Ã Â¤Â° वाहन à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 1988 à¤â€¢Ã Â¥â€¡
à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â°Ã Â¥ÂÃ Â¤â€”त वाहन पà¤â€šà¤Å“à¥â‚¬Ã Â¤Â¯Ã Â¤Â¨ à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥â‚¬, à¤â€¢Ã Â¤Â²Ã Â¥â€¡Ã Â¤â€¢Ã Â¥ÂÃ Â¤Å¸Ã Â¤Â°, मान्यता प्राप्त स्टà¥â€°Ã Â¤â€¢ एà¤â€¢Ã Â¥ÂÃ Â¤Â¸Ã Â¤Å¡Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Å“,
डिपà¥â€¹Ã Â¤Å“िटर, रिà¤Å“र्व बà¥Ë†à¤â€šà¤â€¢ à¤â€¨à¤« à¤â€¡Ã Â¤Â£Ã Â¥ÂÃ Â¤Â¡Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤â€¢Ã Â¥â€¡ à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥â‚¬ à¤â€¦Ã Â¤Â¥Ã Â¤ÂµÃ Â¤Â¾ à¤Å“à¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¸Ã Â¥Â¦Ã Â¤Å¸Ã Â¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¨Ã Â¥Â¦ यà¤

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, à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¯ à¤â€¦Ã Â¤Â­Ã Â¤Â¿Ã Â¤Â²Ã Â¥â€¡Ã Â¤â€“ व प्रपत्र à¤Å“à¥â€¹ à¤â€¢Ã Â¤Â° à¤â€¢Ã Â¥â€¡ भुà¤â€”तान à¤â€¢Ã Â¥â€¡
सम्बन्ध मà¥â€¡Ã Â¤â€š हà¥â€¹ à¤â€¦Ã Â¤Â¥Ã Â¤ÂµÃ Â¤Â¾ वस्तुà¤â€œà¤â€š या सà¥â€¡Ã Â¤ÂµÃ Â¤Â¾Ã Â¤â€œà¤â€š à¤â€¢Ã Â¥â‚¬ सप्लाà¤Ë† à¤â€¢Ã Â¥â€¡ सम्व्यवहारà¥â€¹Ã Â¤â€š सà¥â€¡ सम्बन्धित बà¥Ë†à¤â€šà¤â€¢
एà¤â€¢Ã Â¤Â¾Ã Â¤â€°Ã Â¤â€šà¤Ÿ रà¤â€“नà¥â€¡, बिà¤Å“लà¥â‚¬ à¤â€¢Ã Â¥â€¡ à¤â€“र्च à¤â€¢Ã Â¤Â¾ हिसाब-à¤â€¢Ã Â¤Â¿Ã Â¤Â¤Ã Â¤Â¾Ã Â¤Â¬ रà¤â€“नà¥â€¡ à¤â€¦Ã Â¤Â¥Ã Â¤ÂµÃ Â¤Â¾ à¤â€“रà¥â‚¬Ã Â¤Â¦ बिà¤â€¢Ã Â¥ÂÃ Â¤Â°Ã Â¥â‚¬ à¤â€¢

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¨ रिटर्न à¤â€¢Ã Â¥â€¡ प्रारà¥â€šà¤ª एवà¤â€š प्रà¤â€¢Ã Â¥ÂÃ Â¤Â°Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ निर्धारित नहà¥â‚¬Ã Â¤â€š
à¤â€¢Ã Â¥â‚¬ à¤â€”यà¥â‚¬ । (धारा 150 )
13. à¤â€¢Ã Â¤Â®Ã Â¤Â¿Ã Â¤Â¶Ã Â¥ÂÃ Â¤Â¨Ã Â¤Â° à¤â€ Ã Â¤ÂµÃ Â¤Â¶Ã Â¥ÂÃ Â¤Â¯Ã Â¤â€¢ हà¥â€¹Ã Â¤Â¨Ã Â¥â€¡ पर विà¤Å“्ञप्ति द्वारा à¤â€¢Ã Â¤Â¿Ã Â¤Â¸Ã Â¥â‚¬ मामलà¥â€¡ मà¥â€¡Ã Â¤â€š à¤â€¦Ã Â¤Â¥Ã Â¤ÂµÃ Â¤Â¾ à¤â€¡Ã Â¤Â¸ एà¤â€¢Ã Â¥ÂÃ Â¤Å¸ à¤â€¢Ã Â¥â€¡ सम्बन्ध
मà¥â€¡Ã Â¤â€š à¤â€ Ã Â¤â€šà¤â€¢Ã Â¤Â¡Ã Â¤Â¼Ã Â¥â€¡ एà¤â€¢Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â° à¤â€¢Ã Â¤Â°Ã Â¤Â¨Ã Â¥â€¡ à¤â€¢Ã Â¥â€¡ निर्दà¥â€¡Ã Â¤Â¶ à¤Å“ारà¥â‚¬ à¤â€¢Ã Â¤Â° सà¤â€¢Ã Â¤Â¤Ã Â¥

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°Ã Â¤Â¿Ã Â¤Â¤ à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¥â€¡ à¤Å“ा सà¤â€¢Ã Â¤Â¤Ã Â¥â€¡ हà¥â€¹Ã Â¤â€š । (धारा 151 )
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à¤â€¢Ã Â¥â€¹ दà¥â€¡Ã Â¤â€“तà¥â€¡ हुए राà¤Å“स्व हित मà¥â€¡Ã Â¤â€š स्à¤â€¢Ã Â¥ÂÃ Â¤Â°Ã Â¥â€šà¤Ÿà¤¨à¥â‚¬, निरà¥â‚¬Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â·Ã Â¤Â£, à¤Å“ाà¤â€šà¤š à¤â€¦Ã Â¤Â¥Ã Â¤ÂµÃ Â¤Â¾ à¤â€¢Ã Â¤Â¿Ã Â¤Â¸Ã Â¥â‚¬ à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¯ प्रà¥â€¹Ã Â¤Â¸Ã Â¥â‚¬Ã Â¤Â¡Ã Â¤Â¿Ã Â¤â€šà¤â€” à¤â€¢Ã Â¥â

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€¡ सà¤â€¢Ã Â¤Â¤Ã Â¤Â¾ हà¥Ë† à¤â€Ã Â¤Â° लियà¥â€¡ à¤â€”यà¥â€¡
à¤â€¢Ã Â¤Â¿Ã Â¤Â¸Ã Â¥â‚¬ भà¥â‚¬ नमà¥â€šà¤¨à¥â€¡ à¤â€¢Ã Â¥â‚¬ रसà¥â‚¬Ã Â¤Â¦ à¤â€°Ã Â¤ÂªÃ Â¤Â²Ã Â¤Â¬Ã Â¥ÂÃ Â¤Â§ à¤â€¢Ã Â¤Â°Ã Â¤Â¾Ã Â¤Â¯Ã Â¥â€¡Ã Â¤â€”ा । ( धारा 154 )
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