(1) If any such consignment is to be transported by a person from or to any notified place aforesaid, he shall make an application in Form 28 duly filed in by him in duplicate to the assessing authority or in his absence to any other officer authorised by him in writing in this behalf of the area in which his principal place of business or his branch is situated in case he has a place of business or branch within the State, and in case, he has no such place of business or branch within the State, to any of the assessing authorities or in their absence to any other officers authorised by them in writing in this behalf, having jurisdiction over the area where the goods intended for transport are stored, for the grant of permit in Form 29 to enable him to transport the consignment. He shall also produce before the said authority along with the said application either a bill of sale or delivery note or way bill or a certificate of ownership for verification of the particulars furnished in the application in case the aforesaid consignments are to be transported to the notified place. If such goods are to be transported from any of the notified places, he shall also produce along with the application the railway receipt, bill of lading or other documents required for the purpose of obtaining delivery of the consignment from the place notified in this behalf.

The said authority, on being satisfied about the correctness of the particulars furnished in the application and after making such enquiry as may be deemed necessary shall countersign all the two copies of the application, and other records produced therewith, shall also date and seal the same with its official seal and prepare a permit, in duplication in Form 29. Both copies of the application shall be endorsed with the number of the railway receipt, bill of lading or sale bill or other documents produced. One copy of the permit together with one copy of the countersigned application and the other documents shall be made over to the applicant, the second copy of both shall be retained by the said authority and the consignment may thereafter be transported.

(1A) Where any person intends to transport any consignment through any clearing or forwarding agent or any other mercantile agent, the application may be made in this behalf by the clearing or forwarding agent or any other mercantile agent duly authorised by him in writing in this behalf, to the assessing authority in whose jurisdiction the place of business or branch of such agent is situate, or in his absence any other officer authorised by him in writing in this behalf and the permit shall then be issued to such agent. The agent may be authorised to apply for permits for any particular consignment or consignments or all the consignments in a particular period, provided that the period of authorisation shall not be valid beyond the financial year in which the authorisation is made.

(2) The person to whom the permit is granted under clause (1) or other person who transports the consignment on behalf of the former shall carry with him along with the goods to be transported the said documents and shall allow it to be examined by the Officer exercising jurisdiction over the notified place concerned or the other officers authorised by Government in this behalf.

(3) The assessing authority within whose jurisdiction the notified area is located or the authority authorised by Government in this behalf shall have the power to intercept and search any vehicle or vessel for the purpose of verifying whether any goods are being transported in contravention of sub-section (1) of section 30 and to seize and confiscate any goods which he has reason to believe are being transported in contravention of the said sub-section.

(4) The said authority shall not intercept or search the luggage of persons who enter or leave the notified area.

(5) The said authority shall not cause undue delay while exercising the powers under sub-section (2) of section 30.

(6) The provisions laid down in Rule 35 relating to imposition of penalty, release of the goods, seizure, confiscation and disposal of the goods shall apply to the goods transported in contravention of the provision of this rule.