(1) When a check post is set-up on thoroughfare of road, barriers may be erected across the thorough fare of road in the form of contrivance to enable traffic being intercepted, detained and searched.

(2) Any officer appointed under the provisions of the Act and for time being on duty at the check post shall be deemed to be the Officer-in-charge of such check post and all the provisions of the Act and rules shall apply accordingly.

Explanation: The following officers shall be deemed to be on duty at a check post for the purpose of this rule:

(i) The Commissioner;

(ii) Any other Officer appointed to assist the Commissioner and exercising jurisdiction over the area where the check post is located;

(iii) Any officer appointed in any capacity to assist the Commissioner and posted in such capacity to the check post shall at any time when he is physically present at the check post be deemed for the purpose of these rules to be the Officer-in-Charge of the check post.

Where at any time more than one officer is present, the senior most among them shall be deemed to be the Officer-in-Charge of the check post.

(3) The Commissioner may, by general or specific order in writing not inconsistent with the provisions of the Act and rules, direct the Officer-in-charge of the Check Post, subject to such conditions as may deem fit to impose, to do or refrain from doing something which the latter has the authority to do whereupon such Officer-in-charge shall carry out the order.

(4) No person shall transport goods across or beyond a check post or barrier except after filing before the officer-in-charge of the check post, the documents referred to in sub-section (3) of section 75.

(5) The officer in charge of the check post or any authority appointed to assist the Commissioner posted at the check post shall enter the relevant information in the computer and generate serially numbered computerized print outs of gate pass and other documents, as the case may be:

Provided that the Commissioner may direct that the relevant information shall have to be furnished in the electronic format and in such cases it shall be incumbent upon the person carrying the goods or person in-charge of the goods vehicle to furnish such information in the electronic format.

(6) The Authority referred to in sub-rule (5), shall charge such sum as may be fixed by the Government from time to time as service charges for issuing the computer print outs of any document from the owner or person in-charge of the goods vehicle.

(7) In case, where computer counter is not functional, for one reason or another, and in case when there is extraordinary rush of work at the computer counter of the check post, the relevant information or particulars shall be filled in manually.

(8) Inspection and search of goods vehicles.-

(i) Where in the opinion of the Officer-in-Charge of the check post a search of a goods vehicle is necessary, such search shall, as practicable, be conducted with due regard to the convenience of the person transporting the goods and without causing avoidable dislocation of the movement of the goods and the person transporting the goods shall take all necessary steps to facilitate physical inspection of the goods carried in the vehicle or the boat.

(ii) The Officer-in-Charge of the check post or barrier may for satisfying himself that the provision of sub-rule (4) of this rule are not being contravened, require the person for the time being in charge of such goods vehicle to stop and such person shall forthwith comply with such requirement and keep the goods vehicle stationary for so long as is required by such officer.

(iii) Such officer may, thereupon enter and search such goods vehicle and inspect all goods and documents concerning the goods or the vehicle. In carrying out such search or inspection, the officer may take the assistance of any other officer appointed under sub-section (1) of section 3 of the Act, or any other staff on duty at such check post or barrier or of the local civil administration. The person for the time being in charge of goods vehicle shall forthwith furnish such particulars of the goods and goods vehicle as may be required and shall render all possible assistance to the said officer in making the search or inspection.

(9) Documents to be carried by owner or the person in-charge of a goods vehicle to be produced at the check-post under section 75.-

(i) in case of movement of tax free goods from Assam to places outside the State and to Assam from places outside the State, Bill of Sale in Form-60, Invoice, Consignment Note and Manifesto of the transporter;

(ii)(a) in case of import of taxable goods into Assam for re-sale, Delivery Note in Form-61, Invoice, Consignment Note and Manifesto of the transporter;

(b) in case of import of taxable goods into Assam for use in the setting up of industrial unit or for use as raw material in the manufacture of goods or for personal use or consumption, Road Permit in Form-62, Invoice, Consignment Note and Manifesto of the transporter

(iii) in case of despatch of taxable goods outside the State from a place within Assam, a valid tax clearance certificate in Form-63, Invoice, Consignment Note and Manifesto of the transporter;

(iv) in case of movement of goods taxable in Assam, through Assam, from any place outside the State to any other place outside the State;

(a) At the entry check post: Invoice, Consignment Note, Manifesto of the transporter and the statutory documents of the importing State, if the goods are taxable in the State and application for transit pass;

(b) At the exit check post: Invoice, Consignment Note, Manifesto of the transporter, statutory documents of the importing State, if the goods are taxable in that State and transit pass in Form-64 issued by the entry check post;

Provided that if such goods are required to be unloaded temporarily at any place within the State for the purpose of transhipment or for any other purpose, the driver or the person-in-charge of the goods vehicle shall -

(a) give a declaration to this effect before the officer-in-charge of the entry check-post or barrier or the officer of the concerned office empowered by the Commissioner in this regard, mentioning the exact place of such temporary unloading while applying for the transit pass;

(b) before unloading, even temporarily, any goods for which transit pass has been Issued, at any place within the State, the driver or the person-in-charge of the vehicle, or the transporter of the goods shall inform the officer empowered by The Commissioner in this regard, under whose jurisdiction the place of such unloading falls, of such unloading and subsequent loading of the same goods in the same goods vehicle or in a different goods vehicle;

(c) the loading and un-loading shall be done in presence of such officer;

(d) on being satisfied the officer shall make endorsement in the transit pass with his seal and signature and issue a lieu transit pass stating therein the goods vehicle number etc.

(v) in case of intra-State movement of taxable goods, a valid tax clearance certificate in Form-63, Invoice, Consignment Note and Manifesto of the transporter;

(vi) in every case mentioned in sub-clauses (i) to (v) above where gods are carried by a motor vehicle, in addition to the documents mentioned therein, the registration certificate of the vehicle issued under the Motor Vehicles Act and the weighment slip of the goods carried by the vehicle:

Provided that the Government may direct that the person in charge of every goods vehicle shall get his vehicle weighed at the Weigh Bridge authorised by the Government in such a notification and the person in charge of the goods vehicle shall also pay the weighment charges fixed by the Government, from time to time:

Provided further that the Government may, by a notification , direct that any goods vehicle crossing the Checkpost of Assam shall submit a weighment slip of goods being carried in the goods vehicle from any Weigh Bridge situated within the State.

(vii) The trip sheet as mentioned in clause (b) of sub-section (3) of section 75 shall contain all the particulars as given in specimen Form-65.

(10) (a) The Bill of Sale (Form-60) as referred to in clause (i) of sub-rule (9), in respect of tax free goods shall be submitted by the owner or the person in-charge of the goods vehicle to the officer-in-charge of the check post in duplicate whereupon the officer-in-charge shall countersign with his office seal on both the copies so submitted and return one copy to the person in-charge of the goods vehicle to deliver it to the consignee and such officer shall send the retained copy of the Bill of Sale to the concerned Prescribed Authority under whose jurisdiction the business of the dealer is located;

(b) in case of Delivery Note (Form-61) as referred to in clause (ii) of sub-rule (6), the "Original" and the "Duplicate" foils shall be produced before the officer-in-charge of the check post. The officer-in-charge shall sign and seal both the foils of the Delivery Note as a mark of having verified the particulars furnished therein, retain the "Original" foil and return the "Duplicate" foil to the person producing it. He shall send the "Original" foil retained by him to the Prescribed Authority having jurisdiction over the concerned dealer;

(c) The transit pass referred to in section 76 and in clause (iv) of sub-rule (9) shall be in Form-64. No such transit pass shall, however, be required for transportation of the tax free goods.

(11) Import of goods for resale.-

(a) A registered dealer who intends to bring or import any taxable goods from outside the State for sale, shall apply to the appropriate Prescribed Authority for issue of Delivery Note (Form-61). The dealer shall also furnish a utilization statement of Delivery Notes previously issued. If the Prescribed Authority is satisfied that the application of the dealer is genuine and reasonable, he may issue him such number of forms as he may deem proper.

(b) Such Delivery Note in Form-61 shall be got printed by the Government in triplicate, that is the counter foil, the original foil and the duplicate foil and shall be issued to the applicant dealer by the appropriate Prescribed Authority against payment of the prescribed fee.

In case the Delivery Note is out of print or in short supply or otherwise not available, the Commissioner may make alternative arrangements by authorizing the Deputy Commissioner of a particular zone to issue authenticated and specially numbered forms, for a specified period or can dispense with the requirement of such forms for the specified time, as he deems proper in view of the circumstances of the case.

(c) The Dealer shall retain the counterfoil of the Delivery Note and he shall send in advance the portions marked as 'Original' and 'Duplicate' of such Delivery Note to the consignor. Such Delivery Note, in duplicate, filled in by the consignor shall accompany the goods and shall be tendered by the person-in-charge of the goods vehicle to the officer-in-charge of the check post through which the goods vehicle first enters into the State.

(d) The officer-in-charge of the check post 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 appropriate Prescribed Authority.

(e) Every Delivery Note in Form-61 so obtained by the dealer shall be kept by him in safe custody, and the dealer shall be personally responsible for the loss, destruction or theft of any such Form or the loss of revenue to the Government resulting directly or indirectly from such loss, destruction or theft.

(f) Every dealer shall maintain a true and complete account of every such Form obtained by him in a register in Form-61 and where any Form is lost, destroyed or stolen, the dealer shall report the fact to the Police and jurisdictional Prescribed Authority immediately, shall make appropriate entries in the remarks column of the said register and take such other steps to issue public notice of the loss, destruction or theft, as Prescribed Authority may direct.

(g) Any unused Delivery Note in Form-61 remaining in stock with a dealer shall be surrendered to the jurisdictional Prescribed Authority within thirty days of the discontinuance of the business by the dealer or cancellation of his certificate of registration.

(h) No dealer who has obtained such Form shall, either directly or through any other person, transfer the same to another person.

(i) A Delivery Note in respect of which a report of loss or damage has been received by the jurisdictional Prescribed Authority shall stand invalid. The Prescribed Authority shall inform the details of such forms to the Commissioner and to the Officer in charge of the Check posts.

On receipt of report of the loss, theft or damage, the said authority shall call upon the dealer to furnish a reasonable security by way of an indemnity bond in respect of each lost form separately or in respect of all the lost forms collectively to safeguard against their misuse.

(j) The Commissioner shall from time to time publish in the Official Gazette, the particulars of the Delivery Notes in respect of which a report has been received about loss, theft or damage.

(12) Import of goods for personal consumption or for use in manufacture.-

(i) Where any person intends to bring, import or otherwise receive into the State from any place outside the State, any goods other than the goods exempt under the First Schedule, in excess of the quantity or measure as specified in this rule, for his own use and not for resale or for transfer of any other manner and the consignment of such goods is transported into the State by road, railways, air or waterways, such person shall make an application for Road Permit to the Prescribed Authority in whose jurisdiction the applicant carries on business or, if he does not carry on any business, within whose jurisdiction the applicant resides;

(ii) Where any person, whether registered under the Act or not, having a manufacturing or industrial unit or intending to set up such a unit, intends to bring, import or otherwise receive into the State from any place outside the State, any goods other than the goods exempt under the First Schedule, in excess of the quantity or measure as provided in rule 42 for use in setting up of the industrial unit or for use as raw materials in manufacture of goods in the industrial unit (before getting registered under the Act) and not for resale or for transfer in any other manner and the consignment of such goods is transported into the State by road, railways, air or waterways, such person shall make an application for Road Permit to the Prescribed Authority in whose jurisdiction the industrial unit or its office is located;

(iii) The application for a Road Permit shall be in Form-62 and shall be submitted to the Prescribed Authority in triplicate. Separate application shall be made for each Road Permit;

(iv) The application form shall be issued on payment of a prescribed fee;

(v) If the Prescribed Authority, after due enquiry as may be necessary, is satisfied about the bonafide requirement of such person, he shall on such application prepare a Road Permit in triplicate in Form-62. Two copies of such Road Permit shall be made over to the applicant and the third copy shall be retained in the office;

(vi) The person transporting the goods shall produce the "Original" and the Duplicate" foils of the Road Permit (Form-62) before the Officer-in-charge of the check post and the said officer shall after proper verification, allow the movement of the goods conforming to the description and quantity mentioned in the Road Permit. The Officer-in-charge shall sign and seal both the foils of the Road Permit as a mark of having verified the particulars furnished therein, retain the "Original" foil and return the "Duplicate" foil to the person producing it. He shall send the "Original" foil retained by him to the Prescribed Authority who had issued the Road Permit;

(vii) If the Prescribed Authority is of the opinion that the consignment of goods mentioned in the application referred to in sub-clause (iii), involves any tax liability under any provisions of the Act and considers it necessary to obtain security for safeguarding the payment of tax on such transaction, he shall, before issuing the Road Permit, direct the applicant to make payment of an amount equivalent to the amount of tax that may become payable on such transactions;

(viii) Where the Prescribed Authority is of the opinion that a person, who has applied for Road Permit should furnish security with a view to ensure that there is mis-utilisation of the Road Permit, direct the applicant to furnish security in the Form of a call deposit or bank guarantee for an amount not exceeding the amount of tax under the Act calculated on the value of the goods;

(ix) The Road Permit obtained under sub-clause (v), shall not be transferred under any circumstances;

(x) No Road Permit shall be issued to a person unless he has furnished satisfactory account of the utilisation of the Road Permits previously issued to him;

(xi) The Prescribed Authority shall maintain a register for such Road Permits issued under sub-clause (v);

(xii) A Road Permit in Form-62 in respect of which a report of loss or damage has been received by the jurisdictional Prescribed Authority shall stand invalid. The Prescribed Authority shall inform the details of such Forms to the Commissioner and to the Officer in charge of the Check posts. On receipt of report of the loss, theft or damage, the said authority shall call upon the dealer to furnish a reasonable security by way of an indemnity bond in respect of each lost form separately or in respect of all the lost forms collectively to safeguard against their misuse:

(xiii) The Commissioner shall from time to time publish in the Official Gazette, the particulars of the Road Permit in respect of which a report has been received about loss, theft or damage.

(12A) If a registered dealer, at the time of making an application for declaration forms, namely :- Delivery Note in Form - 61 or Road Permit in Form - 62 under the Act has,-

(i) defaulted in furnishing any return or returns in accordance with the provisions of law or in payment of tax due according to such return; or

(ii) defaulted in making the payment of the amount of tax assessed, re-assessed or the penalty imposed under the Act and in respect of which no orders for stay have been obtained from the competent authority under the provision of law; or

(iii) not filed proper utilisation account of any declaration form issued to him earlier; or

(iv) some adverse material has been found by the Prescribed Authority suggesting any concealment of sale or purchase or furnishing inaccurate particulars in the returns;

then the Prescribed Authority may, after affording the applicant an opportunity of being heard and for reasons to be recorded in writing, withhold issue of any declaration form or issue such forms in such numbers and subject to such Condition and restrictions as he may consider necessary.

(13)(a) If the amount of tax or security directed to be paid is paid, the Officer-in-charge of the check post or barrier shall issue a receipt in the name of the person directed to pay the tax or security specifying also the name and status of the person actually making such payments and on whose behalf payments are made.

(b) On receipt of the payment of the amount, the said officer shall allow the goods vehicle to pass.

(c) The said officer shall intimate the details of such collection to the concerned Prescribed Authority within three days of such collection.