(a) When a Checkpost is set up on a thoroughfare under Section 67 a barrier may be erected across such thoroughfare to enable vehicles or conveyance being intercepted, detained and searched.
(b) For the purpose of sub-section (2) of section 67 the value of goods shall be rupees five thousand.
(c) The waybill, delivery note, certificate of ownership and declaration referred to in section 67 shall be in Form VAT-58, Form VAT-59, Form VAT-60 and Form VAT-61 respectively.
(d) When the officer Incharge of the notified area/Checkpost or any other officer not below the rank of Sub- Inspector of Commercial Taxes Department is not present on spot, the guard on duty may detain the vehicle or conveyance for a period not exceeding half an hour in order to enable the Officer Incharge to arrive and take action as required by section 67.
(e) Every transporter, clearing and forwarding agency shall in respect of the goods, the sale whereof is taxable under the Act, maintain correct and complete records of such goods transported, delivered or received for transport consisting of receipt and delivery register (inward) in Form VAT-62 goods booked and despatched (outward) register in Form VAT-63 transport receipts and other records. These records shall be preserved for a period of nine years.
(f) No transport agency or forwarding or clearing agency or any other carrier of goods shall-
(i) accept for booking any consignment of goods the sale whereof is liable to tax in the State unless the consignment is covered by a bill of sale or certificate of ownership.
(ii) release any consignment of goods the sale whereof is liable to tax in the State unless the consignee being:
i. a dealer, furnishes a delivery note; and
ii. any other person furnishes a declaration duly filled in by the consignee or his authorized agent.
(g) Forms of waybill serially numbered in consecutive order shall be printed by the transporter or forwarding agency or any other carrier of goods. The last serial No. shall be 1,00,000 whereafter a fresh series of waybill shall be used and intimation thereof given to the Dy. Commissioner Commercial Taxes or any other officer authorized by the Commissioner in this behalf, before bringing it into use.
The way bill shall be in triplicate, the first foil shall be retained by the transporter/forwarding agency and 2nd and 3rd foils shall be presented to the officer Incharge of Check-post through which the goods are under transport. The Officer In-charge after being satisfied that the goods under transport are completely in accordance with the particulars contained in the way bill and bill of sale or certificate of ownership, shall retain the 2nd foil and deliver the 3rd foil to the person incharge of the goods. If the goods loaded in a vehicle are physically checked and found to be in accordance with the particulars specified in accompanying documents the words checked and found in order shall be stamped on such documents.
Provided that if a transporter or person Incharge of goods importing goods into the State through Check-post set up under sub-section (1) of section 67 of the Act, is unable to present to the officer Incharge a way bill or certificate of ownership for a sufficient reason he shall execute a bond in Form VAT-64 undertaking to obtain 2nd and 3rd foils of the delivery note duly signed by the consignee at the time of delivery of the goods and surrender the 2nd foil to the officer Incharge Check-post set up under sub-section (1) of Section 67 of the Act at the time of his exit.
Provided further that if such transporter or person Incharge of goods fails to furnish 2nd foil of the said delivery note to the Officer Incharge Check-post set up under sub-section (1) of Section 67 of the Act he shall be liable to a fine equal to five times of tax liability of the goods imported or Rs.5,000/- whichever is less.
(h) i) Blank forms of delivery note, certificate of ownership or declaration shall be issued by the concerned Assessing Authority or any other officer authorized by the Commissioner in this behalf, on application made by the dealer or any other person, free of charge.
(ii) Delivery note, certificate of ownership or declaration shall be in triplicate, the first foil shall be retained by the dealer etc. and 2nd and 3rd foils shall be handed over to the transporter/clearing agency before the delivery of the goods is taken.
(iii) The transporter shall keep the 3rd foil for his office record and the 2nd foil shall be attached with the monthly return.
(i) Nothing contained in this rule shall require the consignment of goods carried by Railway or Airlines and delivered to the consignee at the Railway Station/Airline office to be accompanied by a waybill, but the consignee shall present the other documents referred to in this rule to the officer Incharge Check-post.
(j) The rules regarding use, custody and maintenance of declaration forms prescribed under rule 6 of the Central Sales Tax Rules (J&K) 1958 shall mutatis mutandis apply to the use custody and maintenance of delivery note and certificate of ownership and declaration.
(k) (i)Any person who seeks to import the goods notified under sub-section (3) of Section 67, the value of which exceeds the limit prescribed in sub- rule(b) of this rule, shall furnish to the exporting dealer of the other State or the sender of the goods as the case may be (hereinafter in this sub-rule referred to as consignor) the declaration in Form VAT- 65 in duplicate, duly filled in and signed by him;
(ii) The form of declaration will be obtained by the dealer or person from the Jurisdictional Assessing Authority .
(iii) The driver or any other person incharge of any vehicle carrying the goods as aforesaid shall obtain from the consignor the copies of declaration Form VAT-65 and such other documents, duly verified and signed by him (consignor) and carry the same with him and shall, before crossing any check post established under sub-section (1) of section 67 deliver to the officer incharge thereof duplicate portion of the said declaration and deliver the original portion and the remaining documents alongwith the goods, to the person importing the goods or the person to whom goods are sent, as the case may be.
(iv) The persons importing the goods shall produce on demand or before issue of new declaration forms as the case may be the original portion of the declaration Form VAT-65 to the Assessing Authority who issued such declaration forms.