58.     Transit Movement.

          1)      In order to obtain a transit pass under Section 47,  the driver or the person-in-charge of a goods vehicle shall submit a declaration on Form ‘615 to the officer-in-charge of the first check post or barrier, after his entry into the State and shall also furnish if so required, any other information that may be relevant and necessary.      

          2)      The officer-in-charge of the first check post shall, after examining the documents and after making such enquiries as he deems necessary, shall make out a transit pass on Form 616 in triplicate and issue the original and duplicate thereof duly signed by him to the driver or the person-in-charge of the goods vehicle.       

          3)      The driver or the person-in-charge of the goods vehicle shall carry the original and duplicate copies of the transit pass and shall tender the original copy to the officer-in-charge of the last check post or barrier before his exit from the State.

          4)      The driver or the person-in-charge of the goods vehicle shall stop the vehicle and allow the officer-in-charge of the last check post or barrier to inspect the documents, transit pass and the goods in order to ensure that the goods being taken out of the State are the same goods for which transit pass had been obtained.

          5)      If on such inspection, the officer-in-charge of the last check post or barrier is satisfied that the goods being transported are the same goods both in quantity and description noted in the transit pass, he shall affix the seal of the check post on the duplicate copy of the transit pass under his signature and allow the vehicle to pass into the other State.

          6)      If on such inspection, it appears that the quantity of goods under transport is less than the quantity noted in the transit pass or the description of the goods is different form the description noted in the transit pass, the  officer-in-charge of the last check post or barrier shall presume that the goods to that extent have been sold within the State by the owner or other person-in-charge of the goods vehicle and shall accordingly assess the owner or other person incharge of the goods vehicle as specified in  Section 21.  The said officer shall have the power to detain the vehicle so long as he may reasonably be deem it necessary.

          7)      Powers of the nature referred to in sub-rule (6) may also be exercised by an officer not below the rank of an Assistant Commercial Tax Officer.  He shall, however, inform the officer-in-charge of the first check post within seven days of such inspection, in case, he proposes to make an assessment.           

          8)      The original copy of the transit pass, so received by the officer-in-charge of last check post or barrier shall be sent by him by Registered Post, to the officer-in-charge of the first check post or barrier within ten days from the date of receipt from the driver or the other person-in-charge of the goods vehicle.  Action taken under sub-rule (6) shall also be informed within the said time.

9)      The officer-in-charge of the first check post or barrier, if he is not in receipt of the original copy of the transit pass within thirty days of issue by him, shall send a report to the Commercial Tax Officer, having jurisdiction over the first check post or barrier, who shall assess the owner of the goods vehicle as specified in  Section 21 read with Section 47.