66. Restrictions on, and procedures for, transport of goods. -
(1) No person, casual dealer, or dealer shall, except in the manner as laid down in this rule, transport any consignment of goods except the consignment of goods of the nature or value specified in sub-rule (2) dispatched from any place outside Nagaland from any railway station, steamer station, airport, seaport or post office in Nagaland or across or beyond the notified area of a check post or any other place.
(2) For the purpose of sub-rule (1), "goods" shall mean goods other than those goods sales of which are exempt from tax under section 13 of the Act and or where such consignment of goods is being transported by any person or on his account is his personal effects.
(3) Where any consignment of goods is imported or brought into Nagaland by a person, casual dealer or dealer on his own account from any place outside Nagaland, and such consignment of goods reaches a railway station, steamer station, port, airport, post office or transport office or courier office in Nagaland, such person, casual dealer, or dealer shall, before taking delivery of such consignment of goods, present before the Superintendent of Taxes or Assistant Commissioner of Taxes having jurisdiction over the area, if there is no check post at such railway station, steamer station, port, airport, post office or transport office or courier office, a Declaration of Imports in Form VAT—23 (Challan inward) along with the railway receipt, bill of lading, air consignment note or any document of like nature in respect of such consignment for counter signature by such Superintendent of Taxes or Assistant Commissioner of Taxes.
(4) The Superintendent of Taxes or the Assistant Commissioner of Taxes or officer of the check post shall, subject to the satisfaction of the documents, endorse the declaration of imports in Form VAT - 23 and counter sign the railway receipt, bill of lading, air consignment note or the document of like nature, recording therein the serial number and date of the Declaration of Imports presented before him and return the same so endorsed to the person, casual dealer, or dealer for taking delivery of such consignment of goods from the railway station, steamer station, port, airport, post office, transport office or Courier Office, after verifying the correctness of the declaration.
(5) Before returning the duly endorsed Declaration of Imports to the person, casual dealer or dealer, the Superintendent of Taxes, Assistant Commissioner of Taxes or officer at the check post shall record in the Entry Register the particulars of such consignment of goods and the serial number and date of the Declaration of Imports related thereto, and retain the duplicate copy of the Declaration of Imports.
(6) Any infringement of any provision of this rule by a person, casual dealer, or dealer in respect of any consignment of goods imported or brought by him into Nagaland on his own account, or by the driver or person in charge of a vehicle transporting such consignment of goods from a railway station, steamer station, port, airport, post office, transport office or courier office shall be deemed to be a contravention of the provisions of this rule, and such consignment of goods shall be seized by such authority on duty under section 66 of the Act.
(7) Where a consignment of goods has been seized under sub-rule (6) if the person of such seized goods exercises option in writing to keep the seized goods in his godown/warehouse or in his/their custody and not to deliver such seized goods to the consignee or owner or to dispose of the seized goods in any other manner, such authority may give custody of the seized goods to such person or transporter, as the case may be, by passing an order in writing in the format below:
ORDER
Order dated.............passed under *sub-rule (6) of rule 66 of the Nagaland Value Added Tax Rule, 2005 [see sub-section (9) of Section 66].
WHEREAS the *person/transporter.............(name of the *person/transporter) of...................(address of the *person/transporter in Nagaland in full) has exercised an option, in writing, dated..............to take custody of the goods seized from him.
AND WHEREAS the said *person/transporter has undertaken to abide by the conditions and restrictions provided in the sub-rule (7) of rule 66 and has paid security under section 26 of the Nagaland Value Added Act, 2005, amounting to not less than equal to the tax estimated on the value of goods.
AND WHEREAS the said *person/transporter has declared himself to be liable for imposition of penalty under sub-section (12) of section 66 of the Nagaland Value Added Tax Act, 2005, for any contravention on his part of the conditions and restrictions provided in the Act.
AND WHEREAS the undersigned is satisfied that the *person / transporter has correctly given all the requisite information the undersigned hereby gives custody of the seized goods referred to above to the said *person / transporter and allow him to *transport/keep the same to *his/their *godown /warehouse situated in Nagaland of...............(address of the godown /warehouse in full)
The undersigned directs the said *person/transporter to keep the seized goods in the said *godown / warehouse in *his/their custody and not to deliver such seized goods to the consignee or owner of such seized goods or to dispose of the seized goods in any other manner before the proceedings, if any initiated against the person or consignee or owner of such seized goods under sub-rule (6) of rule 66 of the said Rule are concluded and a communication to that effect in writing received by such transporter from the undersigned, failing which a penalty shall be imposed upon him under sub-section (12) of section 66 of the said Act.
(Office seal)
...............................................
(Signature of the authority passing the order)
Name (in full) of such authority...........................................
Designation of the authority ...............................................
*Strike out whichever is not applicable.