(1) A registered dealer,

(i) who imports from any place out side the State, any taxable goods, as may be notified by the State Government, for sale; or

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

(iii) who intends to bring, import or otherwise receives any taxable goods except those as may be notified by the State Government, from outside the State 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 Form shall be retained by such dealer and its portions marked as 'Original' and 'Duplicate' shall be carried with the goods in movement. However, where goods covered under single invoice are being carried in more than one vehicle, separate Form VAT-47 shan be accompanied with each of such vehicles along with photo copy of the original invoice and challan of the goods carried in the vehicle.

(2) The owner or a person duly authorised by such owner or the driver or the person Incharge of a vehicle or carrier or 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 assessing authority or the officer authorized under sub-section (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 (I) in respect of the goods in movement has already been submitted to the assessing authority or the officer authorized under sub-section (4) of section 76, the owner or a person duly authorised by such owner or the driver or the person Incharge of the vehicle or carrier or of the goods shall, on inspection by an officer authorized under sub-section (4) of 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 in accordance with the provisions of the Act.

(4) (a) If the goods are brought into the State from any place outside the State through railways or airways or by any other mode, all documents specified in clause (b) of sub-section (2) of section 76 including the declaration form prescribed under sub-rule (1) shall accompany the goods in movement.

(b) While booking goods for any destination in Rajasthan from a place outside the State, railways or airways authorities shall ensure that the goods in movement shall be accompanied by documents including declaration Form prescribed under the Act and the rules.

(c) The assessing authority or the officer authorized under sub-section (4) of section 76 shall have the powers to inspect and check the goods in movement and the documents thereof, being transported through railways or airways.

(d) The assessing authority or the officer authorized under sub-section (4) of section 76 may seize the goods suspected of tax evasion by providing copy of the seizure memo to the concerned railways or airways officials and may also remove the goods so seized trom the railway or airport premises or from such other places where such goods are kept.

(e) The assessing authority or the officer authorized under sub-section (4) of section 76, shall have power to collect fi:om railways or the airways details of consignments / consignor / consignee fi.-omtheir records. Railway/ airways officials shall keep record of consignee and the person taking delivery of the goods including the proof of identification and complete address thereof, at the time of taking delivery in the Delivery Book. While exercising powers under this clause the provisions contained in sub-rule (2) of rule 53 shall be applicable mutatis mutandis.

(f) Railways / Airways shall be treated as a transporting agency for the purposes of provisions of inspection of goods while in movement contained in the Act, and shall be subjected to all the provisions contained in the Act and the Rules including penal action against the defaulting railway / airways officials.

(5) The registered dealer shall submit a statement of import of goods in Form VAT-48 along with the duplicate p0l1ions of Fonn VAT-47 and in case the original p0l1ion 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.