MAINTENANCE OF ACCOUNTS, INSPECTION OF BUSINESS PREMISES,
SURVEY, CHECKING OF GOODS IN TRANSIT, FURNISHING OF INFORMATION BY CLEARING AND
FORWARDING AGENTS
(1) Every dealer liable to
furnish returns under sub-section (2) of section 14 shall keep a true and
proper account of his business, and if the assessing authority considers that
such account is not sufficiently clear and intelligible to enable him to make a
proper check of the returns referred to in that subsection, he may require such
dealer by notice in writing to keep such accounts, as he may, in writing,
direct subject to anything that may, with a view to making proper assessment of
tax, be prescribed.
(2) Every dealer required to furnish returns
under sub‑section (2) of section 14 shall,
(a) in respect of every sale of goods,
effected by him ‑
(i) to any dealer;
(ii) to any other person on credit;
(iii) to any other person on
cash, where the sale price of the goods exceed one hundred rupees or such other
amount not exceeding five hundred rupees, as may be prescribed, compulsorily,
otherwise, on demand by such person,
issue to
the purchaser, where he is a VAT dealer to whom the goods are sold for resale
by him or for use by him in manufacture or processing of goods for sale, a tax
invoice, otherwise a retail/ other sale invoice,
(A) in the case of specific or ascertained
goods, at the time the contract of sale is made; and
(B) in the case of
unascertained or future goods, at the time of their appropriation to the contract of sale;
showing the prescribed
particulars:
Provided
that if the contract of sale requires that the goods be delivered
over a period of time, he may issue a delivery note showing the prescribed
particulars at the time of dispatch of the goods, every time such dispatch is
made, and when the delivery of the goods is complete or a month closes in
between, he shall issue a consolidated tax invoice or retail/other sale
invoice, as the case may be, showing the prescribed particulars, in respect of
the goods sold during the month or part thereof, as the case may be;
(b) maintain, in the prescribed manner,
account of all sales not falling within clause (a);
(c) in respect of every
dispatch of goods otherwise than by sale, issue a delivery note at the time of
the dispatch showing the prescribed particulars; and
(d) preserve a carbon copy
of every invoice or delivery note issued under clause (a) or clause (c) for a
period of eight years following the close of the year when the sale was made
and where some proceedings under this Act are pending, till the completion of
such proceedings.
(3) A VAT dealer who returns
any goods sold to him by another VAT dealer on a tax invoice, shall issue to
the selling VAT dealer at the time of return of the goods, a delivery‑cum‑debit
note showing the prescribed particulars and shall reverse the input tax availed
of by him relating to the goods.
[PRODUCTION AND INSPECTION OF BOOKS,
DOCUMENTS AND ACCOUNTS]
(1) A taxing authority may,
for the purposes of this Act, require any dealer to produce before him any
book, document or account relating to his business and may inspect, examine and
copy the same and make such enquiries from such dealer relating to his
business, as may be necessary.
(2) Every registered dealer shall ‑
(a) maintain day to day accounts of his business;
(b) maintain a list of his
account books, display it along with his registration certificate and furnish a
copy of such list to the assessing authority;
(c) produce, if so required,
account books of his business before the assessing authority for authentication
in the prescribed manner;
(d) retain his account books
at the place of his business, unless removed there from by an official for
inspection, by any official agency or by auditor, or for any other reason which
may be considered to be satisfactory by the assessing authority;
(e) preserve his account
books for a period of eight years after the close of the year to which such
books relate and where some proceedings under this Act are pending, till the
completion of such proceedings.
(3) The provisions of sub‑section
(2) shall apply mutatis mutandis to every such dealer who is liable to furnish
returns under sub‑section (2) of section 14.
(4) If any officer referred
to in sub‑section (1) has reasonable grounds for believing that any
dealer is trying to evade liability to tax or other dues under this Act, and
that anything necessary for the purpose of an investigation into his liability
may be found in any book, account, register or document, the officer may seize
such book, account, register or document as may be necessary. The officer
seizing the book, account, register or document shall forthwith grant a receipt
for the same and shall,
(a) in the case of a book, account, register or document which was being used at the time of seizing, within a period of thirty days from the date of seizure; and
(b) in any other case, within a period of
one‑hundred‑ eighty days from the date of seizure,
return it
to the dealer or the person from whose custody it was seized, after examination
or after having such copies or extracts taken there from as may be considered
necessary; provided the dealer or the aforesaid person gives a receipt in
writing for the book, account, register or document returned to him. The
officer may, before returning the book, account, register or document, affix
its signatures and its official seal at one or more places thereon, and in such
case the dealer or the aforesaid person will be required to mention in the
receipt given by him the number of places where the signatures and seal of such
officer have been affixed on each book, account, register or document:
Provided that the seized book,
account, register or document may be retained for a longer period if so
required:
Provided further that if the
seized book, account, register or document is retained by any taxing authority
other than the Commissioner for more than the period specified in clause (a) or
clause (b), as the case may be, the reasons for doing so shall be recorded in
writing and the approval of the Commissioner shall be obtained by the said
authority before the specified period or the extended period, as the case may
be, expires:
Provided further that any
proceedings taken up as a result of examination of seized material shall be
concluded before the expiry of one year from the date of the seizure except
that the proceedings may, with written permission of the Commissioner, continue
for one more year.
(5) For the purposes of sub‑section (2)
or sub‑section (3) or sub‑section (4), the officer, referred to in
sub‑section (1), assisted by such persons as he may consider necessary,
may enter and search any office, shop, godown or any other place of business of
the dealer or any building, dwelling house or place, or means of transport,
goods carrier or vehicle where such officer, has reasons to believe that the
dealer keeps, or is for the time being keeping, any book, account, register,
document, goods or anything relating to his business:
Provided that before entering and
searching any premises the aforesaid officer shall record in writing the
reasons for making such entry and search and shall obtain the sanction of the
Commissioner or of such other officer not below the rank of Deputy Excise and
Taxation Commissioner as the Commissioner may, for this purpose, authorise in
writing:
Provided
further that no entry for search in a
dwelling house shall be made
(i) after sunset and before sunrise;
(ii) by an officer below the rank of an Excise and Taxation
Officer;
(iii) without obtaining the sanction of the
Deputy Commissioner or Sub
Divisional
Officer (Civil) within whose jurisdiction such house is situated.
(6) The power conferred by sub‑section (5), shall include
the power,
(i) where any person in or about such premises is reasonably
suspected of concealing about his person anything for which search should be
made, to search such person, and, if such person is a woman, the search shall
be made by another woman, with strict regard to decency;
(ii) to open and search any box, till or receptacle in which any book, account, register, document,
sale proceeds, goods or anything which is relevant to any proceeding under this
Act may be contained;
(iii) to make a note or
inventory of anything including cash and goods found as a result of such
search;
(iv) to record the statement
of a dealer or any person connected with his business including a bailee or a
transporter, and such statement may, after giving the affected person a
reasonable opportunity of being heard, be used for the purpose of determining
his liability to tax;
(v) to take into possession
and handover to other person for safe custody or to remove to safe custody any
unclaimed goods after posting a notice, containing a brief narration of events
resulting into such action with description, quantity and estimated value of
the goods, requiring the owner of the goods to appear before it on a date and
at a place specified therein with the proof of ownership of the goods and their
entry in the books of account maintained in the normal course of business, at a
conspicuous part of the place or building from where the goods are taken into
possession, and a copy of such notice shall also be served upon on the occupier
of the place or building:
Provided
that if no claim to the ownership of
such goods is made before such officer within twenty days of such notice, the officer
may sell the goods by public auction or otherwise dispose them of in the manner
prescribed and deposit the sale proceeds, or the amount obtained by the
disposal of the goods, in the State Government treasury:
Provided
further that if the goods are of perishable nature or subject to speedy and
natural decay or are such as may, if held, lose their value or when the
expenses of keeping them in custody are likely to exceed their value, the
officer may immediately sell such goods or otherwise dispose them of in the
manner prescribed.
Explanation.‑ For the
purpose of this clause "occupier" includes an owner, manager or any
other person in occupation or having control of the place or building.
(7) Where any officer
referred to in sub‑section (1) finds any taxable goods in any office,
shop, godown or any other place of business or any building or place, or goods
carrier or vehicle of, or which for the time being is under the control of, a
dealer on whom the provisions of subsection (2) of section 14 apply but not
accounted for by him or the person incharge of the goods carrier or vehicle in
his books, accounts, registers and other documents, the officer may, after
giving such dealer a reasonable opportunity of being heard, impose on him a
penalty computed by multiplying the value of the goods with three times the
rate of tax applicable on sale of goods subject to a maximum of thirty percent
of the value of the goods, and direct him to account for the goods in his books
of account:
Provided
that where the goods accounted for are under priced, the penalty shall be
computed by multiplying the difference between the market price and the price
at which the goods have been accounted for with three times the rate of tax
applicable on sale of goods.
(1) A taxing authority may,
for the purpose of identifying an unregistered dealer liable to tax or
estimating extent of business of any dealer or making verification of documents
furnished to or produced before it or any other authority under this Act, or
for the purpose of collecting any data or conducting a market survey which may
be useful for tax administration under this Act, or for carrying out other
purposes of this Act, visit ‑
(a) any place of business within the area of its jurisdiction; or
(b) any place of business of a dealer to whom such authority, granted or, as the case may be, is competent to grant, a certificate of registration under this Act,
whether
such place be the principal place or not of such business, and require any
proprietor, employee or any other person who may at that time and place be
attending in any manner to, or helping in, the carrying on of such business
(i) to afford it the
necessary facility to inspect such books of account or other documents as he
may require and which may be available at such place;
(ii) to afford it the
necessary facility to check or verify the stock of goods, sale proceeds of
goods, cash or thing which may be found therein; and
(iii) to furnish such information as it may require as to any matter which may be relevant to any
proceeding, data collection or market survey under this Act.
Explanation. ‑ For the purposes of this
sub‑section, a place where a business is carried on, shall also include
any other place, whether any business is carried on therein or not, in which
the person carrying on the business states that any of his books of account or
other documents or any part of his stock of goods or anything relating to his
business are kept.
(2) A taxing authority
visiting any place of business under sub‑section (1) may do so only
during the hours at which such place is open for the conduct of business and,
in the case of any other place, only after sunrise and before sunset.
(3) A taxing authority acting under this
section may,
(i) if it so deems
necessary, place marks of identification on the books of account or other
documents inspected by it and make or cause to be made extracts or copies
therefrom;
(ii) make an inventory of
any stock of goods, sale proceeds of goods, cash or thing checked or verified
by it; and
(iii) record the statement of any person which
may be relevant to any proceeding under this Act.
(4) A taxing authority
acting under this section shall, on no account, remove or cause to be removed
from the place wherein it has entered, any books of account or other documents
or any cash, stock of goods or other thing except for the purpose of making
extracts or copies from the books of account or other documents.
(5) Where, having regard to
the nature and scale of expenditure incurred by a dealer for establishing or
running his business which may be relevant for assessing the extent of the
business, the taxing authority is of the opinion that it is necessary or
expedient so to do, it may require the dealer to furnish such information as he
may require as to any matter which may be relevant to any proceeding under this
Act and may have the statements of the assessee or any other person recorded
and any such statement may be used in evidence in any proceeding under this
Act.
[ESTABLISHMENT OF CHECK POST, BARRIERS
AND INSPECTION OF GOODS IN TRANSIT]
(1) If with a view to
preventing or checking evasion of tax in any place or places in the State, the
State Government, considers it necessary so to do, it may, by notification in
the Official Gazette direct the establishment of a check‑post or the
erection of a barrier or both, at such place or places as may be notified.
(2) The owner or person
incharge of the goods and, when the goods are carried by a goods carrier, the
driver or any other person incharge of the goods carrier, shall carry with him
a goods carrier record, a trip sheet or log book, along with a sale invoice or
tax invoice or delivery note, as the case may be, and a declaration containing
the prescribed particulars in the prescribed form obtained from the prescribed
authority, duly filled in and signed by the prescribed persons, in respect of
the goods meant for the purpose of business and are carried by him or in the
goods carrier and produce the same before an officer incharge of a check‑post
or barrier or any person appointed under sub‑section (1) of section 55
not below the rank of an Assistant Excise and Taxation Officer or such other
officer, as the State Government may by notification in the Official Gazette,
appoint, checking the goods carrier at any other place.
(3) At every check‑post
or barrier or at any other place, when so required by any officer referred to
in sub‑section (2) in this behalf, the owner or person incharge of the
goods shall stop and the driver or any other person incharge of the goods
carrier, entering or leaving the limits of the State, shall stop the goods carrier,
and keep it stationary, as long as may reasonably be necessary, and allow the
officer incharge of the check‑post or barrier, or the officer as
aforesaid to examine the goods‑carried by him or in the goods carrier, by
breaking open the package or packages, if necessary, and inspect all records
relating to the goods carried which are in the possession of such owner or
person incharge of the goods or the driver or other person incharge of the
goods carrier, who shall also furnish such other information, as may be required by the aforesaid officer, who, if considered necessary may also
search the goods carrier and the driver or other person incharge of the goods
carrier or of the goods.
(4) The owner or person incharge of the goods or goods carrier, entering or leaving the limits of the State, shall furnish a copy of goods receipt, documents as referred to in sub‑section (2) or a declaration containing such particulars in such form obtained from such authority, in the manner as may be prescribed, of the goods carried by him or in such carrier, as the case may be, to the officer incharge of the check‑post or barrier and shall produce the copy of the said goods receipt, documents or declaration duly verified and returned to him by the officer incharge of the check‑post or barrier before any other officer as mentioned in sub‑section (2):
Provided
that where the owner or person incharge of the goods or the driver or other
person incharge of the goods carrier bound for any place outside the State
passes through the State, he shall in the prescribed manner furnish, in
duplicate, to the officer incharge of the check‑post or the barrier of
his entry into the State a declaration in the prescribed form a..id obtain from
such officer a copy thereof duly verified; and shall deliver within twenty‑four
hours or such other time as may be prescribed and different lengthsof time may
be prescribed for different sets of entry and exit check‑posts or
barriers, the said copy to the officer incharge of the check‑post or
barrier at the point of his exit from the State, failing which he shall be
liable to pay a penalty, to be imposed, if he fails to deliver the copy of the
said declaration, by the officer incharge of the check‑post or barrier of
the entry, of an amount computed as provided in sub‑section (8), and if
he fails to deliver the said copy in time, by the officer incharge of the check‑post
or barrier of the exit, of two thousand rupees:
Provided
further that no penalty shall be imposed unless the person concerned has been given
a reasonable opportunity of being heard:
Provided
further that where the owner or person incharge of the goods or the driver or
other person incharge of the goods carrier bound for any place in the State
from any other place in the State has to pass through another State, he shall
furnish, in duplicate, to the officer incharge of the check‑post or
barrier of his exit from the State, a declaration in the prescribed form and
obtain from him a copy thereof duly verified and shall deliver the same to the
officer incharge of the check‑post or barrier of his entry into the
State, within four hours or such other time as may be prescribed and different
lengths of time may be prescribed for different sets of exit and entry check‑posts
or barriers, of his exit from the State through the check‑post or
barrier, failing which he shall be liable to pay a penalty, to be imposed, if
he fails to deliver the copy of the said declaration, by the officer incharge
of the check‑post or barrier of the exit, of an amount computed as
provided in sub‑section (8), and if he fails to deliver the said copy in
time, by the officer incharge of the check‑post or barrier of the entry,
of two thousand rupees:
Provided
further that no penalty shall be
imposed unless the person concerned has been given a reasonable
opportunity of being heard.
(5) The Commissioner may
issue directions to any dealer or class or classes of dealers individually that
the documents referred to in sub‑section (2) shall, in the absence of
establishment of a check‑post or the erection of a barrier under sub‑section
(1), be furnished to such officer not below the rank of an Assistant Excise and
Taxation Officer at such office in respect of such class or classes of goods as
mentioned in the directions, consigned to, or consigned by, such dealer(s) and
when such directions are issued, the person carrying the goods shall produce
the said documents duly verified and returned to him by the said officer,
before any other officer as mentioned in sub‑section (2). The directions
issued under this sub‑section shall remain in force so long as these are
not modified or withdrawn and when modified shall remain in force as these are
modified.
(6) If the officer incharge
of the check‑post or barrier or other officer as mentioned in sub‑section
(2) has reasons to suspect that the goods under transport are not covered by
proper and genuine documents as mentioned in sub‑section (2) or sub‑section
(4), as the case may be, or that the person transporting the goods is
attempting to evade payment of tax, he may for reasons to be recorded in
writing, and after hearing the said person, order the unloading and detention
of the goods and shall allow the same to be transported only on the owner of
the goods, or his representative or the driver or other person incharge of the
goods carrier on behalf of the owner of the goods, furnishing to his
satisfaction, a security, or if the owner of the goods is a dealer registered
under this Act, having regard to his financial position a personal bond, in the
prescribed form and manner for the maximum amount which may be chargeable from
him under sub‑section (8):
Provided
that the officer detaining the goods may, if he deems fit, having regard to the
nature of the goods and the goods carrier, and other relevant matters, hand
over the goods for safe custody to any person, who shall, subject to such
restrictions and conditions as may be prescribed, be paid the expenses thereof
by such officer. The person to whom the goods are handed over for safe custody
shall not hand over them to anyone except with the written permission of the
officer detaining the goods otherwise the value of the goods shall be
recoverable from him as arrears of land revenue:
Provided
further that where any goods are
detained, a report shall be made
immediately and in any case within twenty‑four hours of the detention of
the goods by the officer detaining the goods to the officer incharge of the
district where the goods have been detained seeking the latter's permission for
the detention of the goods for a period exceeding twenty‑four hours as
and when so required and if no intimation to the contrary is received from the
latter, the former may assume that his proposal has been accepted.
Note ‑ Where a duly filled and signed declaration referred to in sub‑section (2) or sub‑section
(4) or duly verified documents referred to in sub‑section (5), as the
case may be, is (are) not produced before the officer referred to in sub‑section
(6), such officer shall have sufficient reason to suspect that the person
transporting the goods is attempting to evade payment of tax.
(7) When any goods are
detained under sub‑section (6), the officer detaining the goods shall
issue to the owner of the goods, if present, or, if the owner of the goods is
not present, to his representative or the driver or other person incharge of
the goods carrier a receipt specifying the description and quantity of the
goods so detained and obtain an acknowledgement, from such person or if such
person refuses to give an acknowledgement, record the fact of refusal and make
immediately a report to the officer incharge of the district where the goods
are detained.
(8) The officer detaining
the goods shall record the statement, if any, given by the owner of the goods
or his representative or the driver or other person incharge of the goods
carrier. If, after the inquiry including an inquiry into the nature of the
transaction which occasioned the movement of goods, such officer finds that
there has been an attempt to evade the tax, he shall, by order, impose on the
owner of the goods and in case the owner is not forthcoming or his identity is
not disclosed by the person incharge of the goods or the driver or person
incharge of the goods carrier, in which the goods are being carried, on the
person incharge of the goods or the goods carrier or the driver, deeming such
person to be the owner of the goods, a penalty computed by multiplying the
value of the goods with three times the rate of tax applicable on their sale
subject, to a maximum of thirty percent of the value of the goods, and direct
him to deposit, in addition to the penalty, advance tax computed by multiplying
the value of the goods with the rate of tax applicable on their sale which
shall be adjustable with the liability to tax incurred on the purchase or sale
of such goods or the sale of goods manufactured therefrom, as the case may be,
and in case it finds otherwise, it shall order the release of the goods:
Provided
that where the offence relates to only an attempt to evade tax by underpricing
the goods, the penalty shall be computed by multiplying the difference between
their market price and the value shown in the documents accompanying their
movement with three times the rate of tax applicable on their sale:
Provided
further that no penalty shall be
imposed and no advance tax shall
be required to be deposited unless the owner of the goods or his representative
or person incharge of the goods or the goods carrier or the driver, as the case
may be, has been given a reasonable opportunity of being heard:
Provided further that if the penalty imposed under this sub‑section is set
aside in any proceeding under this Act or by the court, the amount of advance
tax and penalty both shall be refunded to the person who paid the same.
(9) In the event of the
owner of the goods not paying the penalty imposed and the advance tax payable
under sub‑ section (8) within thirty days from the date of the supply of the copy of the order passed under that
subsection‑to him, the goods detained shall be liable to be sold
by public auction, or disposed of otherwise, in the prescribed manner, for
realisation of the penalty and advance tax:
Provided
that if the order of imposition of
penalty under sub‑section (8)
is in the meantime set aside or modified in appeal or other proceeding, the
officer detaining the goods and imposing the penalty shall also pass
consequential order for giving effect to the order in such appeal or other
proceedings, as the case may be.
(10) If the goods detained are of a perishable nature or subject to speedy and natural decay or are such as may, if held, lose their value or when the expenses of keeping them in custody are likely to exceed their value, t he officer incharge of the check‑post or barrier or any other officer empowered under sub‑section (2), as the case may be, shall immediately sell such goods or otherwise dispose them of and deposit the sale proceeds of such goods, or the amount obtained by the disposal of such goods otherwise than by way of sale, in the State Government treasury.
(11) Where the detained goods
are sold or otherwise disposed of under this section, the owner thereof shall
be liable to pay the expenses and other incidental charges incurred in
detaining and disposing of the same.
(12) If the sale proceeds of any goods sold or the amount obtained on the disposal of any goods otherwise than by way of sale under the provisions here in before contained exceeds the penalty imposed and advance tax payable in respect of such goods, such excess amount after deducting the expenses, and incidental charges referred to in sub‑section (11) shall be returned by the officer who conducted the sale or otherwise disposed of the goods, to the owner of the goods.
(13) At every station of
transport of goods, bus‑ stand or any other station or place of loading
or unloading of goods including any place or godown where goods are stored,
other than a post office, when so required by a taxing authority, the person
incharge of such place or owner or person incharge of the goods including where
the goods are loaded or are being loaded in or unloaded from a goods carrier at
such place, the driver or other person incharge of the goods carrier shall
produce for examination transport receipts and all other documents and account
books concerning the goods carried, transported, loaded, unloaded, consigned,
delivered or received for transport to be maintained by him in the prescribed
manner and a taxing authority shall have, for the purpose of examining that
such transport receipt and other documents and account books are in respect of
the goods carried, transported, loaded, unloaded or consigned, delivered or
received for transport, the power to break open any packages of such goods or
enter or search the premises. If the taxing authority is satisfied that it is
necessary for the purpose of investigation or verification, such authority may
seize the transport receipts, documents or account books produced before it for
examination or found by it at such premises, and it shall forthwith grant a
receipt for them and shall return them to the person from whose custody those
were seized after examination or completion of investigation or verification
within a period of sixty days, and where those are required to be retained
beyond the aforesaid period of sixty days, the authority other than the
Commissioner so retaining them shall record the reasons in writing and shall
obtain the approval of the Commissioner for so doing.
(14) Except in accordance with
such conditions, as may be prescribed, with a view to ensuring that there is no
evasion of tax imposed by or under this Act
(a) no driver or person incharge of a goods carrier or any person incharge
of a place of loading or unloading of goods shall accept any consignment of
goods for transport or give delivery of any consignment of such goods, other
than personal luggage or goods for personal consumption; no dealer or any
person including a carrier of goods acting on behalf of a dealer, shall take
delivery of, or transport from any station of transport of goods, bus stand or any other station or place, of
loading or unloading of goods, airport
or any other place, whether of similar nature or otherwise, any consignment of
goods referred to above.
Explanation.‑ For the
purpose of this section ‑
(1) where any goods are
delivered to person incharge of a goods carrier or any person incharge of a
place of loading or unloading of goods for transmission, the movement of the
goods shall, for the purposes of this section, be deemed to commence at the
time of such delivery and terminate at the time when delivery is taken from
such person; and
(2) the officer detaining the goods includes
the officer who is competent to detain the goods.
[FURNISHING OF INFORMATION BY CLEARING
AND FORWARDING AGENTS]
(1) Every clearing,
forwarding or booking agent or dalal, who in the course of his business handles
documents of title to goods on behalf
of a dealer and having his place of business in the State shall, furnish
information about his place of business to such authority, within such time, in
such form as may be prescribed.
(2) Every such agent or
person shall maintain regular account of handling of documents of title to the
goods by him. He shall furnish particulars and information relating to such
documents to, and produce such accounts and documents before, a taxing
authority as and when required by such authority.
(3) Every such agent or
person shall, if so required by or under the rules which the State Government
may frame in this behalf, furnish in respect of his business such returns in
such form at such intervals by such dates in such manner to such authority, as
may be prescribed.
Explanation. ‑ "Clearing, forwarding, booking agent or dalal" shall include a
person who renders his services for clearing, forwarding or booking of or
taking delivery of consignment of goods at railway station, booking agency,
goods transport company office or any place of loading or unloading of goods or
contrives, makes and concludes bargains and contracts for or on behalf of any
dealer for a fee, reward, commission, remuneration or other valuable
consideration or otherwise.