58. Transit Movement

(1) In order to obtain a transit pass under Section 47 the driver or the person in charge of the goods vehicle shall submit such documents and furnish such information which may be relevant or necessary along with payment of a fee of Rs.50/- in cash or by way of Demand Draft or treasury challan to the officer in charge of the check post or barrier after his entry into the State”. The amount of Rs.50/- so collected shall be remitted to the head of account of user charges.

Provided that if the driver or person in charge of the goods vehicle plans to enter into the State through a route on which there is no check post at the border of the State, he shall obtain, prior to entry into State Border, Transit pass from nearest check post or generate online e-Transit Pass from the website created for this purpose, make self entry online the date of entry into State and in case he is exiting from State Border through a route on which there is no Check Post, he shall also make self entry online the date of exit from State. The Exit entry date shall be entered online within 15 days of its entry in to the state. The driver or person in charge of the goods vehicle shall carry along with him such e-Transit Pass (Transit Pass) throughout its journey within State.

(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 in Form 616 in triplicate and issue the original and duplicate thereof duly signed by him to the driver or person-in-charge of the vehicle after obtaining his signature at the end of the declaration provided in the said form”.

(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 officerin- charge of the last check post or barrier before his exit from the State.

Provided that where the goods carried by such vehicle are, after their entry into the state, transported outside the state by any other Vehicle the number of that vehicle shall be recorded in the original and duplicate copies of the transit pass and certified by the officer prescribed.

(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) In case the original copy of the transit pass is not received back within thirty days of its issue the officer – in –charge of the first check post shall send a report to the Commercial Tax Officer prescribed who shall assess the owner of the goods vehicle as specified in section 47 of the Act