83. Movement of goods from outside the State to out of the State destinations and issue of Transit Pass. –

(1) Where a vehicle carrying goods intends to transit through Orissa from a place outside the State to another place outside the State, the driver or any other person claiming to be in charge of the goods shall report to the Officer-incharge of the entry check-post or barrier and obtain a transit pass in Form VAT - 406 duly signed by the said officer and proceed to transit through the check-gate or barrier mentioned in the transit pass and after depositing the transit pass with the officer-incharge of the check-post or barrier of the exit check-post or barrier.

(2) The transit pass in Form VAT-406 shall be in three parts, the first part of such Transit Pass shall be the application to be made by the driver or person in charge of the goods, the second part shall be the transit pass to be deposited at the exit check gate or barrier and the third part shall be the receipt to be signed by the officer-in-charge of the exit check gate or barrier against deposit of the transit pass.

(3) The transit pass referred to in sub-rule (1) shall be issued to the driver or person in charge of the goods or carrier on application when he furnishes –

(a) evidence to the satisfaction of the officer-in-charge of the check-post or barrier that the goods carried in the vehicle or carrier are meant to be delivered at a place outside the State;

(b) a declaration showing –

(i) the check-gate through which the vehicle will exit the State;

(ii) the probable time of such exit; and

(iii) the goods under transport shall not be unloaded, delivered or sold inside the state.

(4) If a driver or person-in-charge of the goods referred to in sub-rule (3) violates any or more of the conditions as specified in that sub-rule, he shall be liable to pay tax and penalty as provided under sub-rule (5).

(5) Where the officer-in-charge of a check-post or barrier or any officer not below the rank of a Sales Tax Officer, intercepts a vehicle and finds that any of the events as specified under sub-section (11) of section 74 has occurred, he shall direct the driver or the person-in-charge of the goods, by order in Form VAT – 407, to pay the amount of tax and penalty as specified in that section:

Provided that an opportunity of being heard shall be allowed to such driver or person before issue of order in Form VAT-407.

(6) Where the driver or the person-in-charge of the goods is not immediately available, the officer, who had detained the vehicle, shall cause enquiry to ascertain the name and address of the owner of the goods and if such name and address are ascertained, allow him an opportunity of being heard.

(7) On payment of the amount demanded by order under sub-rule (5), the goods shall be released and vehicle shall be allowed to proceed.

(8) If the amount demanded is not paid within the time specified in the order issued under sub-rule (5), the officer referred to in that sub-rule shall seize the goods or where goods are not available at the time of such inspection, the goods vehicle and order seizure and confiscation of the goods or detention of the vehicle, as the case may be, till such tax and penalty are paid.

(9) The procedure for confiscation and sale of goods shall be in the manner provided under rule 77 and 78.