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    <title>Section 51 of PVAT Act 2005</title>
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    <description>Section 51 requires goods vehicles entering or leaving the State to stop at check posts or information collection centres and produce specified documents and a triplicate declaration for goods moved for business purposes. Officers may detain goods when documents are absent or suspected not genuine, require proof of genuineness and submit cases to a designated officer for enquiry; detained goods may be released against security. Penalties may follow only if an intention to evade tax is established, and technical documentary errors alone do not justify penalty.</description>
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