53. Declaration required to be carried with the goods in movement for import within the State.

(1) A registered dealer.-

(i) who imports, from any place within India, any taxable goods as may be notified by the State Government, for sale, except when the goods are the goods of the class or classes specified in the certificate of registration under the Central Sales Tax Act, 1956, of the registered dealer purchasing the goods and are for use in mining or generation or distribution of electricity or any other form of power or in the telecommunication network or for packing of goods for sale; or

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

(iii) who intends to bring, import or otherwise receives any taxable goods from outside the State, as may be notified by the State Government of the value of rupees ten thousand or more 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 shall be retained by such dealer and its portions marked as 'Original' and 'Duplicate' shall be carried with the 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 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 in-charge of the entry check-post and if there is no such check post, to the nearest check post from the entry point at the time of entry within the State and before the officer empowered under subsection (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 (1) in respect of the goods in movement has already been submitted to the in-charge of the entry check-post or to the officer empowered under section 76, the owner or a person duly authorised by such owner or the driver or the person Incharge of the vehicle or carrier of the goods shall, on inspection by an officer empowered under 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 without any condition.

(4) If the goods are brought into the State from any place in country, by any means other than through road transport such as through railways or airways or any other mode, the registered dealer so importing the goods before obtaining delivery thereof from such carrier, shall submit the original part of Form VAT-47 to the assessing authority or the authorized officer who shall put his seal on the duplicate part of the Form VAT-47 and the same shall be carried by the dealer with the goods after taking delivery thereof from such carrier.

(5) The registered dealer shall submit a statement of import of goods in Form VAT-48 along with the duplicate portions of Form VAT-47 and in case the original portion 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) The provisions of rule 21 shall, in so far as may be, mutatis mutandis, apply to the declaration Form VAT-47

(8) Where Form VAT-47 is out of print or in short supply or otherwise not available, the Commissioner may issue such instructions as he deems proper including dispensing with the requirement of such forms for the specified time.