40-A. Establishment of Check posts and inspection of goods there at
(a) When a Checkpost is set up on a thoroughfare under section 15-A barrier may be erected across such thoroughfare to enable vehicles or conveyance being intercepted, detained and searched.
(b) For the purpose of sub section (2) of section 15-A the value of goods shall be rupees one thousand.
(c) The waybill, delivery note, certificate of ownership and declaration referred to in section 15-A shall be in Form ST-32, ST-33, ST-34 and ST-35 respectively.
(d) When the officer Incharge of the notified area/Checkpost or any other officer not below the rank of Sub Inspector of Sales Tax Department is not present on spot, the guard on duty may detain the vehicle or conveyance for a period not exceeding half an hour in order to enable the officer Incharge to come to take action as required by section 15-A.
(e) Every transporter, clearing and forwarding agency shall in respect of the goods, the sale whereof is taxable under the Act, maintain correct and complete records of such goods transported, delivered or received for transport consisting of receipt and delivery register (inward) in Form ST-36 goods booked and despatched (outward) register Form ST-37 transport receipts and other records. These records shall be preserved for a period of nine years.
(f) No transport agency or forwarding or clearing agency or any other carrier of goods shall -
(i) accept for booking any consignment of goods the sale whereof is liable to tax in the State unless the consignment is covered by a bill of sale or certificate of ownership;
(ii) Release any consignment of goods the sale whereof is liable to tax in the State unless the consignee being:-
i. a dealer furnishes a delivery note; and
ii. any other person furnishes a declaration duly filled in by the consignee or his authorized agent.
(g) Forms of waybill serially numbered in consecutive order shall be printed by the transporter or forwarding agency or any other carrier of goods. The last serial No. shall be 1,00,000 whereafter a fresh series of waybill shall be used and intimation thereof given to the Deputy Sales Tax Commissioner or any other officer authorized by the Commissioner in this behalf before bringing it in use.
The way bill shall be in triplicate, the first foil shall be retained by the transporter/forwarding agency and 2nd and 3rd foil shall be presented to the officer Incharge of check post through which the goods are under transport. The Officer Incharge after being satisfied that the goods under transport are completely in accordance with the particulars contained in the way bill and the bill of sale or certificate of ownership, shall retain the 2nd foil and deliver the 3rd foil to the person Incharge of the goods. If the goods loaded in a vehicle or physically checked and found to be in accordance with the particulars specified in accompanying documents the words checked and found in order shall be stamped on such documents.
Provided that if a transporter or person Incharge of goods importing goods into the State through Check post set up under sub section (1) of section 15-A of the Act, is unable to present to the officer Incharge a way bill or certificate of ownership for a sufficient reason he shall execute a bond in Form ST-38-A undertaking to obtain 2nd and 3rd foils of the delivery note duly signed by the consignee at the time of delivery of the goods and surrender the 2nd foil to the officer Incharge check post set up under sub section (1) of section 15 -A of the Act at the time of his exit.
Provided further that if such transporter or person Incharge of goods fails to furnish the 2nd foil of the said delivery note to the Officer Incharge checkpost set up under sub section (1) of Section 15-A of the Act he shall be liable to a fine equal to five times of tax liability of the goods imported under "bond" or Rs. 5000/- whichever is less.
(h)(i) Blank forms of delivery note, certificate of ownership or declaration shall be issued by the concerned Assessing Authority or any other officer authorized by the Commissioner in this behalf, on application made by the dealer or any other person, free of charge.
(ii) Delivery note, certificate of ownership or declaration shall be in triplicate, the first foil shall be retained by the dealer etc. and the 2nd and 3rd foils shall be handed over to the transporter/clearing agency before the delivery of the goods is taken.
(iii) The transporter shall keep the 3rd foil for his office record and the 2nd foil shall be attached with the monthly return prescribed under section 15-B.
(i) Nothing contained in this rule shall require the consignment of goods carried by Railway or Airlines and delivered to consignee at the Railway Station/Airlines office to be accompanied by a waybill, but the consignee shall present the other documents referred to in this rule to the officer Incharge Check Post.
(j) The rules regarding use, custody and maintenance of declaration forms prescribed under rule 6 of the Central Sales Tax Rules (J&K) 1958 shall mutatis mutandis apply to the use, custody and maintenance of delivery note and certificate of ownership and declaration.
(k)(i) Any person who seeks to import the goods notified under sub section (2-A) of Section 15-A of the Act, the value of which exceeds the limit prescribed in sub rule (b) of this rule, shall furnish to the exporting dealer of the other State or the sender of the goods as the case may be (hereinafter in this sub rule referred to as consignor) the declaration in Form ST-35-A in two copies duly filled and signed by him;
(ii) The form of declaration will be obtained by the dealer or person from the Assessing Authority having jurisdiction over the area where his principal place of business is situated or in case no business is carried on by him where he ordinarily resides.
(iii) The driver or any other person incharge of any vehicle carrying the goods as aforesaid shall obtain from the consignor the copies of declaration Form ST-35-A and such other documents, duly verified and signed by him (consignor) and carry the same with him and shall, before crossing any check post established under sub section (1) of section 15-A of the Act deliver to the officer Incharge thereof duplicate portion of the said declaration and deliver the original portion and the remaining documents alongwith the goods, to the person importing the goods or the person to whom the goods are sent ,as the case may be.
(iv) The persons importing the goods shall produce on demand or before issue of new declaration forms as the case may be the original portion of the declaration Form ST-35-A to the Assessing Authority who issued such declaration forms.
(v) The other provisions of this rule, so far as these may be applicable, shall apply mutatis mutandis to this sub rule.
Provided that the Government may by notification in lieu of Form ST-35-A prescribe a "dealer specific non-duplicating embossing seal", to be affixed on the bill of lading (Form ST-32), which shall be filled in triplicate by such dealer who intends to import the goods from outside the State before the delivery is taken at the premises of the Transport company. In respect of self-consigned imports made through such of the transport companies as have not a base in the State of Jammu & Kashmir are having any agreement with the local transport agency to use its godown facility, the lading bill shall be presented at the Sales Tax Checkpost Lakhanpur duly affixed with the seal of the consignee by the Incharge of the goods on his return journey. The said embossing seal will be issued by the Department to each dealer against the payment, as may be fixed from time to time.