(1) No person shall transport by road, river, craft, mulia from any railway station, sea port, airport, post office or courier office and any other place whatsoever notified in this behalf by the Government any consignment of such goods, other than those specified in sub-rule (2),

(2) The provisions of sub-rule (1) shall not apply to the following cases :-

(a) where the consignment of goods being transported by any person or on his account is his personal effects or household goods;

(b) where such consignment of goods consists of-

(i) printed materials,

(ii) brochure,

(iii) leaflets or;

(iv) pamphlets;

(c) the goods, which are exempt from tax under the Act;

(d) where the quantity and value of goods other than those described under clause (a), (b) and (c) being transported, is less than the quantity and value, as may be specified by Government, by notification, in respect of such goods.

(3) The Sales Tax authority having jurisdiction may seek any information relating to the consignment of goods and inspect them in the parcel office or goods shed, airport, sea port, post office or courier office.

(4) Where any consignment of goods is imported or brought into the State by a dealer, casual dealer or a person on his own account from any place outside the State, and such consignment of goods reaches a railway station, steamer station, port, airport, post office or courier office in the State, such dealer, casual dealer or person shall, before taking delivery of such consignment of goods except a consignment of goods of the nature and value referred to in sub-rule (2), present before the Sales Tax Officer or Assistant Sales Tax Officer of the R.R. Unit or check-post, if any, at such railway station, steamer station, port, airport, post office or courier office -

(a) a way bill in Form VAT-402, if he is a dealer;

(b) a declaration in Form VAT-402 A, if he is a casual dealer or a person;

in duplicate, obtainable in the manner as laid down in rule 80 or 81, as the case may be, and he shall also present the railway receipt, bill of lading, air consignment note or any document of like nature in respect of such consignment of goods for countersignature by such Sales Tax Officer or Assistant Sales Tax Officer.

(5) The Sales Tax Officer or the Assistant Sales Tax Officer of the R.R. Unit or check-post or barrier shall endorse the duplicate copy of way bill or declaration and countersign the railway receipt, bill of lading, air consignment note or the document of like nature, recording therein the serial number and the date of the way bill or declaration presented before him under sub-rule (1) and return the duplicate copy of the way bill or declaration so endorsed along with such railway receipt, bill of lading, air consignment note or the document of like nature to the dealer, casual dealer or person, as the case may be, for taking delivery of such consignment of goods, after verifying correctness of the way bill or declaration in terms of provisions of sub-rule (9).

(6) Before returning the duly endorsed duplicate copy of way bill or declaration, to the dealer, casual dealer or person, as the case may be, the Sales Tax Officer or Assistant Sales Tax Officer at the R.R. Unit or check-post or barrier, shall make a record of the particulars of such consignment of goods and the serial number and the date of the way bill or declaration related thereto, and retain the original copy of the way bill or declaration.

(7) If any consignment of goods despatched from any place outside the State reaches such a railway station, steamer station, port, air port, post office or courier office, where no R.R. Unit or check-post or barrier has been established in and around the railway station, steamer station, port, air port, post office or courier office, any dealer, causal dealer or person, who imports or brings into the State such consignment of goods on his own account, shall present within seven working days before the Assistant Commissioner or the Sales Tax Officer or Assistant Sales Tax Officer, under whose jurisdiction -

(a) in case of a dealer, the place of business, in respect of which the certificate of registration has been granted;

(b) in case of a casual dealer, the place at which, he intends to carry on business; or

(c) in case of a person, the place, where he ordinarily resides,

is situated, the railway receipt, bill of lading, air consignment note or the document of like nature along with the way bill or declaration, as the case may be, in duplicate for countersignature of such railway receipt, bill of lading, air consignment note or document of like nature, mentioning therein the serial number and the date of the way bill or declaration.

(8) While transporting any consignment of goods by any road vehicle on its way to the destination, the driver or the person in charge of the goods shall carry with him the duplicate copy of the way bill or declaration, duly endorsed under sub-rule (5) or (7), and on interception of such vehicle for the purpose of section 74 outside the R.R. Unit or check-post or barrier by such officer, as the Commissioner may authorize, at any place on the way to destination, the driver or person in charge of the goods, shall present before him such way bill or the documents related thereto.

(9) The Assistant Sales Tax Officer or Sales Tax Officer of a R.R. Unit or the officer-in-charge of a check-post or barrier or any taxing authority appointed under sub section (2) of section 3 and authorised by the Commissioner under sub section (3) of section 74 for interception of goods in transit within the territory of the State, may verify correctness of the description, quantity, weight or value of the goods of a consignment as mentioned in the accompanying way bill or declaration, with the description, quantity, weight or value, which are actually found in such consignment.

(10) Where, upon verification made under sub-rule (9), and on search of the vehicle carrying the goods, or by opening the container or packages, if necessary, -

(a) the description, quantity, weight or value of goods in any consignment is found by the authority referred to in sub-rule (9) to be at variance with the description, quantity, weight or value of the goods disclosed in the way bill or declaration; or

(b) the document presented in respect of the goods in any consignment is found by the authority referred to in sub-rule (a) to be false or incorrect, either in respect of the description, quantity or weight of such consignment of goods, or the value thereof; or

(c ) if it is found by the authority referred to in sub-rule (9) that either the consigner or the consignee or goods is not in existence as per records available in the office of the respective assessing authority or after enquiry, as may be deemed necessary, such authority shall seize the consignment of goods for reasons to be recorded in writing under sub-section (4) of section 74 for contravention of sub-section (2) of that section.

(11) Any violation of the provision of this rule by a dealer, casual dealer or person as the case may be, in respect of any consignment of goods imported or brought into the State on his own account, or by the driver or person in charge of the goods transporting such consignment of goods from railway station, steamer station, port, air port, post office or courier office shall be deemed to be a contravention of the provisions of section 74 by such dealer, casual dealer or person, as the case may be.

(12) Where a dealer, casual dealer or person or the driver or person-in-charge of the goods, as the case may be, fails to present the duly endorsed copy of way bill or declaration, either before the Assistant Sales Tax Officer or the Sales Tax Officer of the R.R. Unit or the officer-in-charge of the check-post or barrier, established in and around such railway station, steamer station, port, air port, post office or courier office, shall be deemed to be a violation of the provision of section 74.

(13) Where any consignment of goods referred to in sub -rule (4) -;

(a) reaches a railway station, the railway authorities; or

(b) reaches a port, the port authorities; or

(c) reaches air port, the cargo complex authorities; or

(d) reaches post office or courier office, the concerned authorities; or

(e) is transported into the State by the Container Corporation of India Ltd, the authorities of the Corporation,

shall not deliver or hand over the consignment of goods to the consignee, unless they are satisfied that the way bill or declaration has been endorsed, and the railway receipt, air consignment note or the document of goods has been countersigned by such authority as referred to in sub-rule (5) or (7) in such manner as mentioned in that sub- rule.

(14) Any dealer, casual dealer or person shall, while transporting through railways, water ways, air, postal or courier services, any consignment of goods from any place in the State to any place outside the State, either on his own account or on account of any consignee, present a way bill or declaration, as the case may be, along with the challan or bill to the Assistant Sales Tax Officer or Sales Tax Officer or the Assistant Commissioner of Sales Tax of the R. R. Unit or officer-in- charge of the check-post or barrier or Sales Tax Officer having jurisdiction, before the consignment of goods is booked for transportation.

(15) Subject to provision of sub -rule (5), the endorsed duplicate copy of the way bill or declaration shall be returned to the dealer, casual dealer or person, as the case may be, after making a record of the particulars of such consignment of goods and the serial number and date of the way bill or declaration related thereto, by the authorities as referred to in sub- rule (14) and the original copy of the way bill or declaration shall be retained.

(16) Any violation of any provision of this rule by a dealer, casual dealer or person in respect of any consignment of goods or by the driver or person in charge of the goods, transporting such consignment of goods, shall be deemed to be a contravention of the provisions of section 74 by such dealer, casual dealer or person.