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58.
Transit Movement.
1) In order to obtain a transit pass under Section
47, the driver or the person-in-charge of a goods vehicle shall submit a
declaration on Form ‘615 to the officer-in-charge of the first check post or
barrier, after his entry into the State and shall also furnish if so required,
any other information that may be relevant and necessary.
2) The officer-in-charge of the first check post
shall, after examining the documents and after making such enquiries as he deems
necessary, shall make out a transit pass on Form 616 in triplicate and issue the
original and duplicate thereof duly signed by him to the driver or the
person-in-charge of the goods vehicle.
3) The driver or the person-in-charge of the goods
vehicle shall carry the original and duplicate copies of the transit pass and
shall tender the original copy to the officer-in-charge of the last check post
or barrier before his exit from the State.
4) The driver or the person-in-charge of the goods
vehicle shall stop the vehicle and allow the officer-in-charge of the last check
post or barrier to inspect the documents, transit pass and the goods in order to
ensure that the goods being taken out of the State are the same goods for which
transit pass had been obtained.
5) If on such inspection, the officer-in-charge of
the last check post or barrier is satisfied that the goods being transported are
the same goods both in quantity and description noted in the transit pass, he
shall affix the seal of the check post on the duplicate copy of the transit pass
under his signature and allow the vehicle to pass into the other State.
6) If on such inspection, it appears that the
quantity of goods under transport is less than the quantity noted in the transit
pass or the description of the goods is different form the description noted in
the transit pass, the officer-in-charge of the last check post or barrier
shall presume that the goods to that extent have been sold within the State by
the owner or other person-in-charge of the goods vehicle and shall accordingly
assess the owner or other person incharge of the goods vehicle as specified in
Section 21. The said officer shall have the power to detain the vehicle so
long as he may reasonably be deem it necessary.
7) Powers of the nature referred to in sub-rule
(6) may also be exercised by an officer not below the rank of an Assistant
Commercial Tax Officer. He shall, however, inform the officer-in-charge of
the first check post within seven days of such inspection, in case, he proposes
to make an assessment.
8) The original copy of the transit pass, so
received by the officer-in-charge of last check post or barrier shall be sent by
him by Registered Post, to the officer-in-charge of the first check post or
barrier within ten days from the date of receipt from the driver or the other
person-in-charge of the goods vehicle. Action taken under sub-rule (6)
shall also be informed within the said time.
9) The
officer-in-charge of the first check post or barrier, if he is not in receipt of
the original copy of the transit pass within thirty days of issue by him, shall
send a report to the Commercial Tax Officer, having jurisdiction over the first
check post or barrier, who shall assess the owner of the goods vehicle as
specified in Section 21 read with Section 47.
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