130. Procedure for implementation of provisions relating to under - invoicing. –

(1) The officer-in-charge of check-post or barrier or an officer not below the rank of a Sales Tax Officer shall serve in Form VAT-613 a notice on any person in charge of the goods or the dealer, as the case may be, under sub-section (1) of section 101.

(2) Where the driver or person-in-charge of the goods makes payment of the tax demanded under sub-rule (1), the officer-in-charge of the check-post or barrier shall, on realisation of such tax, release the vehicle detained by him.

(3) If the dealer or the driver or person-in-charge of goods fails to comply with the terms of the notice served under sub-rule(1), the officer-in-charge of the check-gate or barrier or the Sales Tax Officer, as the case may be, shall pass an order for the purchase of such goods stating therein the reasons for such purchase and serve a notice in Form VAT-614 along with the order so passed upon such dealer, driver or any other person-in-charge of the goods, as the case may be, offering to purchase the goods at the price determined under sub-section(3) of section 101.

(4) If the dealer, driver or the person-in-charge of the goods is aggrieved against the order of the officer-in-charge of the check-post or barrier or the Sales Tax Officer, as the case may be, he shall have the right of revision to the Assistant Commissioner of the range having jurisdiction.