54. Declaration required to be carried with the goods in movement for export out of Rajasthan or in the course of inter-State trade or commerce.

(1) A registered dealer who dispatches any goods taxable within the State, to a place out of the State,-

(i) for sale outside the State or by way of branch transfers / depot transfers / stock transfers, except the goods as may be notified by the State Government, or

(ii) in the course of inter-State trade or commerce, as notified by the State Government,

shall furnish or cause to be furnished declaration in Form VAT-49 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. Such dealer shall retain the counterfoil of the Form VAT-49 with him and shall produce or cause to be produced the portions marked 'Original' and 'Duplicate' before the in-charge of the exit check post and if there is no such check-post, to the nearest check post from the exit point / officer empowered under section 76, who shall retain the original portion of it and return the duplicate portion after affixing seal in token of having verified it, to the person producing it, and such officer shall send the retained original portion of the Form VAT-49 to the assessing authority of the dealer.

(2) The dealer shall submit a statement of the used Form VAT- 49 in Form VAT- 50 along with the duplicate portion of Form VAT-49 and in case original portion of Form VAT-49 has not been retained by any officer mentioned in sub-rule (1), it shall also be furnished along with the duplicate portion of Form VAT-49 to his assessing authority or to the authorized officer along with the return. However, in case such original and or duplicate portion of Form VAT-49 is not received back by the dealer, an account of use of such forms during the quarter duly supported by an affidavit of the consignor shall be submitted to his assessing authority or to the authorized officer.

(3) Where a dealer fails to furnish the statement as mentioned in sub-rule (2) above, the assessing authority or the authorized officer after affording a reasonable opportunity of being heard, may impose penalty under section 64.

(4) The provisions of rule 21 shall, in so far as may be, mutatis mutandis, apply to the declaration Form VAT-49.

(5) Where Form VAT-49 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.