65. Check Post. -

(1) When a check post is set up on the thoroughfare of road, barriers may be erected across the thoroughfare of road in the form of contrivance to enable traffic being intercepted, detained and searched.

(2) For the purposes of sub-section (4) of section 66 and section 67 of the Act, the officer empowered shall be the Assistant Commissioner of Taxes (Check post), and any officer appointed under the provisions of the Act and for the time being on duty at the check post shall be deemed to be the officer-in-charge of such check post and all provisions of the Act shall apply accordingly.

(3) For the purposes of sub-section (2) of section 66 of the Act, the following shall be the documents so far as they are applicable to each case :

(i) Declaration of imports in Form VAT-23 (Challan Inward) for bringing or receiving goods from outside the State to any place in the State;

(ii) Bill of sale in Form VAT-24 (Challan Outward) for dispatch of goods by him from any place in the State to any other place in or outside the State.

(iii) Transit Pass in Form VAT-25 together with consignment note, invoice, sale bill or documents of like nature in respect of taxable goods exceeding the prescribed quantum or value dispatched from any place outside Nagaland and bound for any place outside Nagaland for counter-signature and endorsement of the authority before whom such declaration is to be produced, evidencing exit from Nagaland of the vehicle transporting the same taxable goods:

Provided that transit pass shall not be required to be furnished in respect of exempted goods exclusively carried in a vehicle. The transit pass shall be filled in by the owner or person in charge of the goods, or owner or driver or person in charge of the goods carrier himself.

(4) The declaration forms under clause (i) and clause (ii) of sub-rule (3) shall be printed under the authority of the State Government and shall be machine numbered or bear a printed serial number. These shall be available with the issuing offices of the Department for issue to the dealers against payment at such price which the State Government may fix from time to time. The Commissioner may, with the approval of the Government, issue from time to time detailed instructions for issue of blank declaration forms to the dealers, their use, return after use, verification and disposal, surrender of issued forms to the assessing authorities and maintenance of record in relation thereto. Such instructions shall be binding on the issuing agencies, assessing authorities, officials and the dealers.

(5) The said declaration shall be in parts. Each part shall be filled in and signed by the consignor, the consignee and the transporter as the case maybe. Any movement of goods valued at rupees ten thousand or more in a single transaction relating to a dealer - whether as a seller, purchaser, consignor or consignee, shall be accompanied by a declaration in original. The duplicate part of the used declaration in Form VAT-24 (Challan Outward) and the original of the used declaration in Form VAT-23 (Challan Inward) shall be furnished by the user-dealer to the assessing authority along with the tax return filed by him, unless other arrangements for receipt of the used declaration is made in the instructions referred to in sub-rule (4). The used declaration forms shall be arranged in the order of date of receipt from the issuing authority and then in the order of their continuous serial number before their return to the assessing authority.

(6) The declaration in Form VAT-24 (Challan Outward) shall be so filled in by hand that the reverse of the original and the obverse of the duplicate and the counterfoil of the declaration form bear the carbon imprint of the original.

(7) If a dealer fails to furnish the account of declaration forms obtained by him or fails to surrender the blank declaration forms when so required by the assessing authority, he shall be liable to be assessed to tax to the best of its judgment by such authority and while doing so, such authority may presume that all declaration forms as aforesaid have been used by him for purchase and sale of goods and for this purpose it may estimate the value of goods purchased or sold per declaration form at an amount consistent with the facts and circumstances of the case.

(8) The dealer to whom the declaration forms have been issued shall be responsible for their proper custody and use. If a declaration form, whether unused or filled in is lost while in the custody of the dealer to whom it was issued, or in the custody of the dealer to whom it was sent, or in transit, the former shall report the loss to the assessing authority and shall furnish in respect of one or more such declaration form(s) so lost, an indemnity bond in the prescribed format to the assessing authority for such sum as the said authority may having regard to the circumstances of the case, determine:

Provided that where more than one declaration forms are lost, the dealer may furnish one such indemnity bond to cover all the lost declaration forms.