65. Procedure regarding declaration for transport of goods to and from the State. (1) The Form referred to in the second proviso to sub-section (2) of section 51 for the sale or dispatch of the goods by a taxable person from within the State to a place outside the State or for the import of the goods from outside the State, shall be in Form VAT - 36. It shall be furnished, if the goods are meant for trade, commerce or industry and the amount of a single transaction exceeds rupees ten thousand and are other than the goods declared tax free under section 16. (2) The procedure to issue blank Form VAT-36,  its use and submission to the designated officer after use , shall be as hereinafter provided:-     (a) Form VAT-36 shall be got printed by the State Government or in certain cases , it may allowed to be procured  electronically, subject to such  security measures and on payment of such fee,  as may be specified by the State Government  from time to time. The aforesaid  Form , shall be in triplicate, that is, the counter foil, the original foil and the duplicate foil and shall be issued to the taxable person, on making an application in Form VAT–36-A, to  the designated officer against cash payment or treasury receipt of rupee one for each form;     (b) The taxable person, shall apply to the designated officer in Form VAT–36-A, stating clearly his reasonable demand for a period  not more than three months, disclosing the stock and details of Forms already in his possession and also the number of Forms and the date on which these were last issued;     (c) If the designated officer is satisfied that the requisition of the taxable person is genuine and reasonable, he may issue him as many forms as he may deem proper;     (d) The taxable person to whom the above said Forms are issued, shall be responsible for their proper custody and use. If such  Form whether blank or filled up, is lost either from the custody of a taxable person or from any other person in transit, the taxable person , shall report immediately the loss of the same  to the designated Officer from whom he had obtained it.     (e) On receipt of the report, the designated  officer shall call upon the taxable person to furnish a reasonable security by way of an indemnity bond in Form VAT - 36C in respect of each lost Form separately or in respect of all the lost Forms collectively to safeguard against their misuse and the designated officer shall notify the loss of Forms ;     (f) If the taxable person closes down his business and surrenders his registration certificate or his registration certificate is cancelled for any other reason, he shall forthwith surrender all the VAT - 36 Forms lying unused with him to the designated officer from whom he had obtained them ;     (g) The taxable person shall maintain a register containing accounts of such Forms in a register in Form VAT – 36-B ;     (h) The taxable person shall produce the register referred to in clause (g) with his application for getting more Forms. Part C of the application, shall be perforated and affixed in the Account Register in Form VAT – 36-B of the taxable person by the designated officer issuing the forms ;     (i) The State Government may, by notification in the Official Gazette, declare certain serial number, series, designs or colour of Form VAT - 36, as obsolete and invalid. All the taxable persons shall, on or before the date from which the Form VAT - 36 are declared obsolete and  invalid, surrender to the designated officer, all  such Forms,  which may be in their possession and may obtain new forms in exchange. However, new Forms shall not be issued to a taxable person until he has rendered the account of the old Forms, issued to him and actually returned the balance of Forms in his possession, if any, to the designated officer.      (j) A taxable person selling or consigning or transferring or exporting goods outside the State and  the territory of India of the value ,exceeding rupees ten thousand , shall be required to fill up Form VAT - 36, in triplicate with full particulars and shall sign and stamp all the three foils of the  said Form. The original and duplicate foil of the filled Form alongwith other documents as required under section 51 of the Act, shall accompany the goods during the course of transportation. The counter foil shall be retained by the taxable person ;      (k) At the first Information Collection Centre before his exit from the State , the owner of the goods or the driver of the vehicle or any other person in charge of the vehicle or vessel carrying the goods , shall give the original and duplicate foils of the Form to the officer in charge of the said Information Collection Centre , who after satisfying himself about its being complete and correct, shall sign and stamp them with his official seal, keep the original foil in his record and return the duplicate foil of the Form to the person,  who has produced the same.      (l) A taxable person importing or receiving goods of value,  exceeding rupees ten thousand into the State from any place outside the State, shall send to the selling dealer or consignor of the other State, two foils of Form VAT - 36 obtained by him under clause (c), duly filled, signed and stamped. He shall , retain the counter foil with him ;      (m) On his entry into the State, at the first Information Collection Centre, the owner or the driver of the vehicle or any other person in-charge of the vehicle or vessel, carrying  the goods, as the case may be, shall produce both the above said foils to the officer-in-charge of the said Information Collection Centre,  who after satisfying himself about their being complete, correct and genuine, shall sign and stamp them with his official seal and keep the original foil in his record. The officer, shall return the duplicate foil of the Form to the person, who has produced the same, who shall carry the duplicate foil alongwith goods during their transportation in the State ;       (n) The owner of the vehicle or the transport company or the transport agency, as the case may be, shall deliver to the consignee, while delivering the consigned goods, the duplicate foil of the Form duly authenticated by the officer in charge of Information Collection Centre, alongwith Invoice and Goods Receipt ;       (o) The importer shall preserve the foil and other documents delivered to him under clause (n) for such period , as may be specified by the Commissioner and produce them before the designated officer , whenever demanded by him ;       (p) Where a duly completed Form, issued by a purchasing taxable person or consignee to a selling dealer or consignor, is lost in transit or in the hands of the selling dealer or consignor, the purchasing taxable person or the consignee, as the case may be ,  shall on demand, by such selling dealer or consignor, issue a duplicate Form to him in the same manner in which  original Form was  issued:                 Provided that before issuing  a duplicate Form, the purchasing taxable person or consignee,  shall give the following declaration in red ink, duly signed by him, on each of the three foils of such duplicate declaration Form:-   “I, hereby declare that this is the duplicate in lieu of the original of the declaration      Form     No.     ________  signed          on________and issued to M/s_____ in respect of _____________ (description of goods) valuing at Rupees ____________.”          (q) No taxable person shall issue any Form , except one, obtained by him from the designated officer or procured electronically  and not declared obsolete or invalid under the provisions of clause (i) ;        (r) The Commissioner may , issue, from time to time detailed instructions for issue of blank Forms to a taxable person, their use, submission after use and surrender of unused Forms by him to the designated officer and maintenance of record in relation thereto ;        (s) Notwithstanding any thing contained in the preceding clauses, if an importer of goods is unable to produce Form VAT-36 at the Information Collection Centre, he may at his option, pay cash security to be calculated at the rate of tax applicable under section 8 on the value of such goods. The cash security so paid at the Information Collection Centre, may be adjusted towards his tax liability at the time of filing return under section 26; provided the goods are duly reflected in his account books and declaration in Form VAT – 36 is submitted to the designated officer within fifteen days from the receipt of goods by him.   (3) (a) In case, a taxable person is importing goods of value,  exceeding rupees ten thousand , meant for the purpose of trade, commerce and industry from outside the State by Rail, Air, Sea or Post Office or Courier, he or his representative,  shall fill the original and duplicate foils of the Form VAT-36,  obtained by him , depicting the details of import as per invoice or delivery challan, railway receipt, bill of lading or any document of this nature before taking the delivery of the goods.        (b) The taxable person or his representative, shall submit the original foil and the duplicate foils of Form VAT - 36, in the office of the designated officer in whose area his business premises falls.        (c) The taxable person or his representative , shall carry the duplicate foil of the Form so obtained, alongwith the goods during the course of transportation from Railway, Airport or Post Office or Courier to his place of business ;        (d) A taxable person selling or consigning or transferring or              exporting goods outside the territory of India of the  value,  exceeding  rupees    ten  thousand,  meant for the purpose of trade to a person outside the   State by Rail, Air, Sea, Post or Courier , shall fill Form VAT - 36 according to invoice or delivery challan, railway receipt, bill of lading or any document of this nature ;        (e) He shall submit the original foil in the office of the designated officer. The concerned designated officer after verifying the correctness of the Form, shall put his signature and affix seal on both the foils. He shall keep the original foil in his official record and return the duplicate foil to the taxable person. The taxable person, shall carry the duplicate foil alongwith the goods while transporting the same from his business premises to the Railway Station, Airport, Seaport, Post Office or office of the Courier Services;        (f) Whoever transports or carries any consignment of the goods referred to in sub-clauses (a) and (d) from or to a Railway Station, Steamer, Airport or Post Office or any other place, he shall carry with him the copy of the Form mentioned  in these clauses alongwith the other documents and whenever a road vehicle transporting such consignment or person carrying such consignment is intercepted, he shall present such Form along with other documents to such officer , as may be authorised by the Commissioner in this behalf;        (g) Nothing contained in this rule shall be considered to impose any obligation on railway administration or railway servant or the post office or any officer of the post office or to empower any search, detention or seizure of any goods on a railway as defined in the  Railways Act, 1989  or in a post office as defined in the Indian Post Office Act, 1898.