(1) A registered dealer,

(i) who imports from any place out side the State, any taxable goods, as may be notified by the State Government, for sale; or

(ii) who receives any taxable goods as may be notified by the State Govemment, consigned to him from outside the State or by way of branch transfer / depot transfer / stock transfer; or

(iii) who intends to bring, import or otherwise receives any taxable goods as may be notified by the State Government, from outside the State for use, consumption, or disposal otherwise than by way of sale;

shall furnish or cause to be furnished a declaration in Form VAT-47, completely filled in all respect in ink and ensure that the value, date and month of use,of such Form shall be punched at the specified place provided for in the Form. The counterfoil of the declaration Form shall be retained by such dealer and its portions marked as 'Original' and 'Duplicate' shall be carried with the goods in movement. However, where goods covered under single invoice are being carried in more than one vehicle, separate Form VAT-47 shan be accompanied with each of such vehicles along with photo copy of the original invoice and challan of the goods carried in the vehicle:

Provided that subject to such conditions as may be specified by the Commissioner, a registered dealer may also furnish a declaration in Form VAT-47A, electronically through the official web-site of the Commercial Taxes Department of the State.

Provided further that a dealer may furnish the details of serial number of Form VAT 47, vehicle number, Invoice/Bill/Dispatch memo number with date and value of goods regarding the goods in movement either though Short Messaging Service (S.M.S.) or through Interactive Voice Response System (I.V.R.S.), to the department on the telephone numbers alloted for this purpose through a pre intimated cellular phone before the goods enter into the territory, of the State. On intimation of the aforesaid information the dealer shall receive an Indentification number through S.M.S. on same cellular phone. He shall also furnish or cause to be furnished the declaration Form VAT-47 completed in all respect to his assessing authority by the next working day. The owner or a person duly authorised by such owner or the driver or the person incharge of a vehicle or carrier or of goods in movement shall intimate the said Identification number to the assessing authority or the person authorised by the commissioner at the time of checking of goods in movement, which shall be deemed to be prescribed form with goods in movement.

(2) The owner or a person duly authorised by such owner or the driver or the person Incharge of a vehicle or carrier or of goods, shall carry with him the documents specified in clause (b) of sub-section (2) of section 76 including declaration form prescribed in sub-rule (1), in respect of the goods in movement and shall produce the same suo motu before the assessing authority or the officer authorized under sub-section (4) of section 76 at the time of inspection who shall retain the original portion of the declaration form and return the duplicate portion after signature and marking seal in token of having verified it, to the person producing it and such officer shall send the retained original portion of the declaration form to the assessing authority or the authorized officer.

(3) If the declaration Form referred to in sub-rule (I) in respect of the goods in movement has already been submitted to the assessing authority or the officer authorized under sub-section (4) of section 76, the owner or a person duly authorised by such owner or the driver or the person Incharge of the vehicle or carrier or of the goods shall, on inspection by an officer authorized under sub-section (4) of section 76, at any subsequent place, produce the countersigned and sealed copy of the aforesaid declaration along with other documents specified in clause (b) of sub-section (2) of section 76.

Explanation: For the purpose of this rule, 'taxable goods' means all goods, except the goods which are exempted from tax in accordance with the provisions of the Act.

(4) (a) If the goods are brought into the State from any place outside the State through railways or airways or by any other mode, all documents specified in clause (b) of sub-section (2) of section 76 including the declaration form prescribed under sub-rule (1) shall accompany the goods in movement.

(b) While booking goods for any destination in Rajasthan from a place outside the State, railways or airways authorities shall ensure that the goods in movement shall be accompanied by documents including declaration Form prescribed under the Act and the rules.

(c) The assessing authority or the officer authorized under sub-section (4) of section 76 shall have the powers to inspect and check the goods in movement and the documents thereof, being transported through railways or airways.

(d) The assessing authority or the officer authorized under sub-section (4) of section 76 may seize the goods suspected of tax evasion by providing copy of the seizure memo to the concerned railways or airways officials and may also remove the goods so seized trom the railway or airport premises or from such other places where such goods are kept.

(e) The assessing authority or the officer authorized under sub-section (4) of section 76, shall have power to collect fi:om railways or the airways details of consignments / consignor / consignee fi.-omtheir records. Railway/ airways officials shall keep record of consignee and the person taking delivery of the goods including the proof of identification and complete address thereof, at the time of taking delivery in the Delivery Book. While exercising powers under this clause the provisions contained in sub-rule (2) of rule 53 shall be applicable mutatis mutandis.

(f) Railways / Airways shall be treated as a transporting agency for the purposes of provisions of inspection of goods while in movement contained in the Act, and shall be subjected to all the provisions contained in the Act and the Rules including penal action against the defaulting railway / airways officials.

(5) The registered dealer shall submit a statement of import of goods in Form VAT-48 along with the duplicate p0l1ions of Fonn VAT-47 and in case the original p0l1ion of the Form VAT-47 has not been retained by any officer. mentioned in sub-rule (2), it shall also be furnished along with the duplicate portion of Form VAT-47 to the assessing authority or to the authorized officer along with the return.

(6) Where a registered dealer fails to furnish statement as mentioned in sub-rule (5) the assessing authority or the authorized officer, after affording a reasonable opportunity of being heard, may impose penalty under section 64.

(7)(a) Blank declaration Forms VAT-47 shall be obtained from the assesing authority or officer/person auhtorised by the Commissioner on payment in Government Treasury, authorised bank or the office of the assessing authority/authorised officer, a sum of rupees fifty for each book containing twenty five declaration forms.

(b) For obtaining declaration forms referred to in clause (a), the registered dealer shall apply in Form VAT-16A to the assessing authority or officer/person authorised by the Commissioner stating his requirement of such forms. Where the Form VAT-16A is complee in all respect with requisite enclosures, the assessing authority or the authorised officer/person shall issue sufficient number of forms subject to maximum limit fixed by the assessing authority from time to time.

(c) All declaration forms issued under clause (b) shall be authenticated by the assessing authority or the authorised officer/person with his seal and date of issue. The name of the dealer and registration number (TIN) shall be stamped at the appropriate place while issuing the said forms to the dealer. Such forms shall remain valid for two years from the date of issue.

(d) Every registered dealer shall keep the declaration forms received by him in safe custody and shall be personally responsible for the loss of Government revenue, if any, directly or indirectly from any theft, loss or destruction thereof. If any such form is stolen, lost or detroyed, the dealer shall immediately report the fact to his assessing authority and shall issue public notice of theft, loss or destruction, and take such further action as directed by the assessing authority.

(e) The dealer who reports theft, loss or destruction of any blank or duly completed form shall required to furnish security by way of an indemnity bond in Form VAT-65 against any possible misuse of the form, as prescribed in sub-rule (8) of rule 21, of such amount and within such period as may be required by the assesing authority.

(f) Any unused declaration form or forms remaining in stock with a registered dealer on the permanant discontinuance or closure of his business shall be surrendered by him to his assessing authority within a period of 30 days from the date of such discontinuance or closure.

(g) The Commissioner may, by notification in the Official Gazette, declare that forms of a particular series, design or colour shall be deemed obsolete and/or invalid for use with effect from such date as may be specified in the notification.