(1) Officers of the Commercial Taxes Department not below the rank of an Assistant Commercial Tax Officer as may be empowered by the Commissioner of Commercial Taxes under section 58 of the Act may be the prescribed authority for the purposes of the Act.

(2) The driver or any other person in charge of the goods vehicle or both or the consignor or consignee shall furnish adequate security, as the prescribed authority mentioned in sub-rule (1) may direct. The security bond shall be in Form-II.

(3) For purposes of sub-section (1) and (2) of section 57 the following shall be the documents to be sent along with the goods namely:

(a) A bill of sale or a delivery note in Form-JJ and a goods vehicles record or a trip sheet or log book;

(b) A certificate from the Village Administrative Officer when the goods under the transport are claimed to be agricultural produce other than sugarcane grown in his own land or on a land in which he has interest or declaration signed by the agriculturist and by the registered dealer to whom the agricultural produce is transported; and

(c) A certificate from the Cane Inspector (or the Agriculture Officer working under the Government having jurisdiction over the area from which sugarcane is transported) when the goods under the transport are claimed to be sugarcane grown in his own land or on a land in which he has interest or declaration signed by the agriculturist and by the registered dealer to whom the agricultural produce is transported;

(d) A delivery note in Form-JJ when the goods are transported from one place of his business to another.

(e) The bill of sale or delivery note or the certificate of declaration, as the case may be, in respect of the goods carried in the goods vehicle or boat shall be in duplicate.

(4) A copy of the order of detention of the goods made under sub-section (2) of section 58 shall be served on the driver of the vehicle or the boat or other person in charge of the goods along with order specifying the tax or security to be paid for the release of goods.

(5) The owner of the goods, other than the goods which are subject to speedy and natural decay ordered to be detained, shall pay the tax or security ordered to be paid within a period of one month from the date of the order.

(6) (a) If the amount of tax due or security directed to be paid, is paid, the said officer shall issue a receipt in the name of the person liable to pay tax specifying also the name and status of the person making such payment and shall release the goods.

(b) On receipt of the payment of the tax or security, the prescribed authority mentioned in sub-rule (1) shall allow the vehicle or boat to pass.

(c) The prescribed authority mentioned in sub-rule (1) shall intimate the details of such collection to the concerned assessing authority within three days of such collection.

(7) (a) The security paid under sub-rule (5) or sub-rule (6) shall, on application of the owner of the goods vehicle or boat or the consignor or the consignee, be either adjusted towards the tax due from him or be refunded to him, if he is found not liable to tax.

(b) When the owner of the goods vehicle or boat or the consignor or the consignee, as the case may be, wishes to have the security adjusted towards the tax due from him he shall send an application and the receipt for payment along with the return due from him. The application to claim refund of the amount shall be made to the assessing authority having jurisdiction over the place of business in the case of an assessee or over the place of residence in the case of others within thirty days from the date on which the amount was paid.

(8) (a) The said officer shall cause to be published in the notice board of his office, a list of the goods detained and intended for sale with a notice under his signature, with seal specifying the place where, and the day and the hour at which the detained goods will be sold in open auction and shall display the copies of such list and notice in more than one public place or other place where the goods were detained. Copies of the list and notice shall be displayed in the office of the Commercial Tax Officer and the Assessing Authority having jurisdiction over the area where the goods were detained is situated. A notice of fifteen days time shall be given before the date fixed for the proposed auction.

(b) If the prescribed authority mentioned in sub-rule (1) is an officer below the rank of a Deputy Commercial Tax Officer, the auction shall be conducted by an officer not below the rank of a Deputy Commercial Tax Officer having jurisdiction. Intending bidders shall deposit as earnest money a sum amounting to five per cent of the estimated value of the goods.

(c) At the appointed time, the goods shall be put up in one or more lots, as the officer conducting the auction may consider advisable, and shall be knocked down in favour of the highest bidder, subject to confirmation of the sale by the Commercial Tax Officer concerned.

(d) The auction purchaser shall pay the sale value of the goods in cash immediately after the sale and he will not be permitted to carry away any part of the goods until he has paid for the same in full and until the auction sale has been confirmed by the appropriate authority mentioned in clause (c). Where the purchaser fails to pay the sale value, the goods shall be resold by auction at once and earnest money deposited by the defaulting bidder shall be forfeited to the Government. The earnest money deposited by the unsuccessful bidders shall be refunded to them immediately after the auction is over.

(9) The sale proceeds shall be remitted into the Government Treasury as revenue deposit.

(10) If any order of detention is reversed on appeal or revision, the goods so detained, if they have not been sold before such reversal comes to the knowledge of the Deputy Commercial Tax Officer conducting the auction, shall be released or if they have already been sold, the proceeds thereof shall be paid to the owner of the goods. The charges, if any, incurred for the period of detention towards rent, hire or wharfage, as the case may be, when the goods have not been sold, shall be a charge on the goods and shall be recovered from the owner of the goods, before the release of the goods or payment in lieu thereof, as the case may be, to him.

(11) Any person from whom tax is due under section 58, shall, on application to the Deputy Commercial Tax Officer who conducted the auction sale, and upon sufficient proof, be paid the sale proceeds mentioned in clause (d) of sub-rule (8) after deducting the expenses of sale and other incidental charges and the amount of tax due.

(12) The above procedure will apply mutatis mutandis in respect of orders directing refunds on revision or appeal.

(13) In all proceedings initiated against the driver or person in charge of the goods vehicle or boat, the name of the consignee and consignor, if known, shall be associated.

(14) When the goods are moved for export or are transported after clearance from a seaport, the clearing or forwarding agent, as the case may be, notwithstanding that such agent is not a dealer registered under the Act or any other person in charge of the goods vehicle or boat, who, on behalf of such agent transports the goods, shall carry with him the following documents in respect of the goods carried in the goods vehicle or boat, namely:-

(a) A trip sheet or log book, as the case may be;

(b) A bill of sale or Form-KK; and

(c) In the case of goods moved for export -

(i) if the purchase is made within the Union territory,-

(A) sale invoice; and

(B) letter from the exporter specifying the name of the port of export, the name of the ship and its probable dates of arrival and departure from the port; or

(ii) if the purchase is made outside the Union territory of Puducherry,-

(A) purchase invoice for the goods purchased; and

(B) letter from the clearing or forwarding agent addressed to the shipping agent or export agent specifically mentioning the actual quantity and value of the goods consigned for export and the name of the firm outside the Union territory on whose behalf the goods are purchased for export; or

(d) In the case of imported goods,

(i) Copy of the foreign invoice with the bill of entry;

(ii) Letter from the importer or clearing or forwarding agent to the consignee, specifically mentioning the description of the goods imported: and

(iii) Records showing the value of the goods imported.

(15) Form-KK shall be printed with serial number and used by the forwarding and clearing agent.

(16) The clearing or forwarding agent or other person in charge of the goods vehicle or boat shall, within 48 hours after the goods are delivered, submit to the Commercial Tax Officer having jurisdiction over the area in which the goods are delivered, copies of goods vehicle records, trip sheet or log book, as the case may be, bill of sale or delivery note and also records showing the value of the goods imported.