CHAPTER-X

LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY INFORMATION

75. Production and inspection of accounts and search of premises. (1) Visit
to the place of business of any person or dealer for inspection under section 72 or 73 by
the Commissioner or any person appointed to assist him under sub-section (2) of section
3, may be made with prior notice in Form VAT-401 requiring such person or dealer
(a) to produce or cause to be produced the accounts, registers and
documents, as called for, before him at his office on the date and time
specified in the notice and to explain them; or
(b) to furnish any information as may be required, before him on the date
specified in the notice, when he may visit his place of business; or
(c) to allow access to the electronic record maintained by him on the date
specified in the notice, where he may be keeping such electronic
records.
(2) The Commissioner or any person appointed to assist him under sub-
section (2) of section 3, while requiring any person or dealer,-
(i) to produce before him books of account, registers and documents
under clause (a); or
(ii) to furnish information relating to the business of such person or
dealer under clause (b); or
(iii)to allow access to the electronic records maintained by that person
or dealer when required to produce in the place of business under
clause (c) of sub-section (1) of section 73; or
(iv)to make all accounts, goods and cash available for inspection under
sub-section (2) of section 73,

shall ensure that the provisions of the Act and these rules are complied with.
(3) If, however, the Commissioner or any person appointed to assist him, not
below the rank of a Sales Tax Officer, considers it necessary for the purpose of the Act to
make a surprise visit to the place of business or warehouse or godown of any person or
dealer, he may make such visit without giving any prior notice to that person or dealer.
 76. Search and Seizure. (1) All seizures under sections 72, 73, 74 and 76 shall
be made as far as possible in accordance with the provisions of the Code of Criminal
Procedure, 1973.
(2) If any person or dealer, from whom any accounts, registers or documents
have been seized under section 73, does not take delivery of such accounts, registers or
documents within the time specified in the notice issued in this behalf, the authority, in
whose custody such accounts, registers or documents are retained may destroy them
without further notice to such dealer or person.

77. Manner of confiscation of goods seized or otherwise. (1) The

Commissioner shall, before ordering confiscation of the goods, give the owner of the
goods, if present with the goods, an opportunity of being heard and where the owner is
not present, the Commissioner shall make such enquiries, as he deems fit, to ascertain the
name and address of the owner and if such name and address are ascertainable, give him
an opportunity of being heard, before ordering confiscation. In case of non-perishable
goods, at least seven days time shall be allowed to the owner of the goods to state the
case before the Commissioner.
(2) A copy of the order of confiscation of the goods shall be served on the
owner of the goods, where the name and address of such owner is available or
ascertainable and where such name and address is not ascertainable, the order shall be
served on the driver or person-in-charge of the goods and a copy shall be displayed in the
office notice board.
(3) The owner of the goods shall have the right to prefer revision against the
orders of confiscation passed under sub-rule (1) and such revision shall be filed within
seven days from the date of receipt of the order.
(4) The goods confiscated shall be sold by public auction or by inviting offers
through sealed quotations.
(5) If the goods confiscated are of perishable nature, the confiscation thereof
shall not be postponed, on account of revision having been preferred against the orders of
confiscation.
 (6) If, by any order of revision, the confiscation is reversed, the goods
confiscated, if they have not been sold before such reversal comes to the knowledge of
the officer conducting the sale, shall be released or if they have been sold, the proceeds
thereof shall be dealt with as specified in sub-rule (8).
(7) Where a confiscation was ordered in the absence of the owner of the
goods, for the reason that the name and address of such owner was not ascertainable,
such person or any person on his behalf, may appear before the authority ordering
confiscation and satisfy him with relevant record and document regarding the bonafides
of the transaction of the goods, in question and where the officer is satisfied that there has
been no evasion of tax or the subsequent transaction in respect of the goods, is not likely
to lead to any evasion of tax, he may, for reasons to be recorded in writing, order the
release of the confiscated goods specifying the amount to be paid towards the charges, if
any, incurred by the State for the safe custody of the goods and other incidental charges,
and where the officer is not satisfied, he may, after recording the reasons therefor, order
that the sale under sub-rule (4) may be proceeded with.
(8) Goods ordered to be released or the proceeds thereof referred to in sub-
rule (6), if they have been sold, shall be refunded to the owner of the goods or to his
agent on payment or after deduction of the charges incurred by the State.
(9) Where the owner of the goods or his agent appears before the authority,
who has passed the order of confiscation, and pays the tax due on such goods along with
penalty amounting to twenty per cent of the value of such goods, the said authority shall
release the goods to the owner of the goods or his agent.
(10) While assessing the tax payable on the goods ordered to be confiscated,
the value of such goods shall be determined at the prevailing market price and the tax
payable shall be computed by application of the rate of tax specified for such goods in the
Schedule of the Act.
78. Procedure for` auction sale of goods seized. (1) Where the goods are
seized under sub-section (8) of section 73, clause (b) of sub-section (4) of section 74,
sub-section (11) of section 74 and sub-section (8) of section 76, the authority who has
seized such goods, shall issue a proclamation for open auction for sale of such goods for
cash on delivery fixing a date, not earlier than seven days from the date of issue of such
proclamation for sale, and in such proclamation the time and place of sale and the
description of the goods for sale shall be mentioned.
(2) The proclamation for open auction referred to in sub-rule (1) shall be
publicised and copy of such proclamation shall be
(a) hung up for public view at the place where the auction sale is to take
place, and
(b) forwarded to the dealer or person, from whom such goods have been
seized or owner of such goods, if his address is available.
(3) The goods shall ordinarily be sold to the highest bidder but if it appears to
the authority issuing the proclamation for auction sale that such highest bid as offered by
such bidder is inadequate, he may adjourn the sale to some other date, and a fresh
proclamation specifying the next date for auction shall be issued and publicised.
(4) On the date of auction specified in the proclamation referred to in sub-rule
(1) or (3), the goods seized shall be sold:
Provided that if the dealer or person from whom such goods have been seized
or owner of such goods, to whom the copy of the proclamation for sale has been
forwarded under sub-rule (2), appears before the authority concerned on any date not
later than the date fixed for auction sale and makes payment of tax and penalty as
provided under the section, in accordance of which the seizure was made, the goods
referred to in the proclamation of sale shall not be sold in auction and such goods shall be
released to such dealer or to the person from whom the goods have been seized or the
owner of the goods, as the case may be.
(5) Notwithstanding anything contained in sub-rule (1), where the goods
seized are of perishable nature the proclamation for open auction for sale of such goods
shall be made immediately and the open auction shall be conducted within twenty four
hours.

79. Establishment of check gates and inspection of goods while in movement.

(1) The Government may empower any officer not below the rank of an Assistant Sales
Tax Officer to be in charge of a check-post or barrier.
 (2) The driver or the person-in-charge of the vehicle or carrier of goods shall
stop the vehicle or carrier, as the case may be, at a check-post or barrier and keep it
stationery as long as it is reasonably required by the officer-in-charge of the check-post or
barrier and allow examination of the goods, in the vehicle or carrier and inspection of all
records connected with the goods in the vehicle or carrier including way bill, declaration
and transit pass.
(3) The waybill shall be in Form VAT-402 as provided under clause (a) of
sub-section (2) of section 74.
80. Issue and use of Way bills and Transit pass. (1) The issue and use of way
bills and transit pass shall be regulated in the following manner, namely :-
(i) the way bills referred to in sub-rule (3) of rule 79, shall be supplied in
triplicate on application in Form VAT-409 and on payment of cost, as
may be fixed by Government from time to time.
(ii) the way bill referred to in clause (i), shall be issued with due
authentication with official seal and signature by, or facsimile signature of
the Assistant Sales Tax Officer or the Sales tax Officer or Assistant
Commissioner, as the case may be, having jurisdiction.
(iii) the way bill shall be issued to the dealer, who -
(a) consigns goods from a place inside the State to a place outside the
State;or
(b) brings any goods into the State or receives any goods despatched
from any place outside the State; or
(c) imports goods into the State from a place outside the State.
(iv) no second or subsequent booklet of way bill forms shall be supplied to
any dealer, unless he furnishes a true copy of account in Form VAT-403
of way bills last supplied to him duly certified under his signature and
where necessary, the copy of the waybill furnished at the entry check-gate
may be called for, or electronic information relating to such waybill may
be accessed, or such other account as may be required for verification of
the transactions of sales or purchases made on the strength of such way
bills may be called for and examined.
(v) ordinarily, one booklet of waybill forms or part thereof shall be issued
to a registered dealer at a time and where a registered dealer makes an
application in Form VAT-410 for supply of more than one booklet of
waybill forms at a time, with sufficient justification, and the Sales Tax
Officer is fully satisfied on verification of past records, frequency of
despatch of goods to or from, outside the state by or to the dealer or for
any other reason to be recorded in writing, may issue more than one
booklet, but not exceeding ten booklets of way bill forms at a time :
Provided that, if any dealer, under a LTU requires more than ten
booklets of waybill forms at a time, he shall make an application to that
effect to the Assistant Commissioner or the Sales Tax Officer in charge of
that LTU and if such requirement is found justified, the application along
with recommendation and justification shall be forwarded to the
Commissioner and the order of the Commissioner shall be final in such
cases:
Provided further that if a registered dealer, whose certificate of
registration has been suspended under section 30 or who fails to furnish
return under section 33 or who fails to comply with the requirements
under section 61 or 73, the Sales Tax officer or the Assistant
Commissioner, as the case may be, may refuse to issue way bill after
giving him reasonable opportunity of being heard:
Provided also that where a dealer is refused way bill under this
clause, the Sales Tax Officer or the Assistant Commissioner, as the case
may be, shall pass an order to that effect and serve the order on that dealer.

(vi) authenticated printed way bills may not be insisted upon by the
officer-in-charge of a check-post or barrier, where it is proved to his
satisfaction that the owner of the goods transported is not a dealer and the
goods transported are his house-hold or other articles intended for personal
use.
 (2) The way bill which shall bear the signature or facsimile signature and the
official seal of the concerned Assistant Sales Tax Officer or Sales Tax Officer or
Assistant Commissioner referred to in clause (i) of sub-rule (1), shall be serially
numbered and printed in triplicate, the first copy marked as Original, the second copy
marked as Duplicate, the third copy marked as Triplicate and shall be in booklets of
twenty-five forms each.
(3) Every registered dealer shall maintain a register in Form VAT-403, which
may be produced at the time of second and subsequent issue of waybill forms, if so
required.
(4) A person consigning goods from outside the State to a dealer belonging to
the State will obtain waybill from the consignee inside the State.
(5) The driver or the person-in-charge of the goods vehicle or carrier shall
carry the way bill in duplicate in respect of each consignee and shall tender the original
copy of the way bill to the Officer-in-charge of check-post or barrier through which such
goods vehicle or carrier first passes on its way :
Provided that in case, a goods vehicle, which has not passed through a check-
post or barrier is checked by an officer not below the rank of a Sales Tax Officer on the
way, the original copy of the way bill shall be tendered to such officer:
Provided further that in case the vehicle or carrier has not passed through a
check- post or barrier or has not been checked by an officer, not below the rank of a Sales
Tax Officer, the original copy of the way bill forms used during a month, along with the
statement of accounts referred to in clause (iv) of sub-rule (1), shall be submitted to the
Sales Tax Officer or the Assistant Commissioner, as the case may be, who had issued the
said way bill forms, by the last day of the following month.
(6) Every way bill obtained from the Assistant Commissioner or Sales Tax
Officer, as the case may be, by a dealer shall be kept by him in safe custody and he shall
be responsible for the loss, destruction, or theft of any such form and loss of Government
revenue, if any, caused thereby.
(7) If any such way bill form, before it is issued, is signed and despatched by
the consignor, is lost, destroyed or stolen from his custody, the dealer shall report the fact
to the Sales Tax Officer or the Assistant Commissioner, as the case may be, within seven
days from the date of such loss, destruction or theft, make appropriate entry in the
Remarks column of the register and take such other steps to issue public notice of loss,
destruction, theft and in respect of each such way bill form, shall furnish to the Sales Tax
Officer or the Assistant Commissioner, as the case may be, an indemnity bond in
FormVAT-404 against any possible loss to Government.
(8) The Sales Tax Officer or the Assistant Commissioner, as the case may be
on receipt of report of theft, loss or destruction of waybill form shall immediately report
the fact to the Commissioner, who, after making such enquiry as he may think necessary,
shall publish the particulars of such waybill forms in the Commercial Tax Gazette:
Provided that where the Commissioner, considers it necessary so to do, he
may, by notification, declare that the way bill forms lost, destroyed or stolen, shall be
deemed as obsolete and invalid from such date as may be specified in that notification.
(9) Any unused waybill form remaining in stock with a registered dealer, on
the cancellation of the registration certificate, shall be surrendered to the registering
authority within fourteen days of the order of cancellation:

Provided that if the dealer fails to surrender the unused way bill forms within
the period specified in this sub-rule, the Commissioner shall, on receipt of intimation
from the Sales Tax Officer or Assistant Commissioner, as the case may be, declare such
way bill forms as obsolete and invalid with effect from the date of order of cancellation
of certificate of registration.
(10) A dealer, to whom waybill forms are issued, shall not either directly or
otherwise transfer his right to use the same to another dealer.
(11) The Commissioner may, by notification, declare that the way bill forms
of a particular series, design or colour shall be deemed as obsolete and invalid, with
effect from such date, as may be specified in the notification, and when a notification
declaring such forms as obsolete and invalid is published, all registered dealers shall on
or before the due date, with effect from which date the forms are so declared obsolete and
invalid, surrender all such unused forms.
(12) If, on such examination and inspection as referred to in sub-rule (2) of
rule 79 the officer-in-charge of the check-post or barrier, finds that the goods are not fully
covered by way bill or that the way bill is defective or incomplete, he shall serve on the
owner of the goods or any person on his behalf a notice in Form VAT-405 giving him an
opportunity to rectify the defect or omission, if any, or an option to pay such amount as
may, by order, the officer-in-charge of check-post or barrier specify.
(13) If the owner of the goods or any person on his behalf makes payment of
the amount as directed by order under sub-rule (12) along with the tax due on such goods
to the officer-in-charge of the check-post or barrier, he shall release the goods.
(14) If the owner of the goods or any person on behalf of such owner fails to
pay the tax and penalty as required under sub-rule (12) , the officer-in-charge of the
check-post or barrier shall order the unloading of the goods and seize and confiscate them
after following the procedure in sub-rule (15) of this rule and rule 76.
(15) Where the officer-in-charge of the check-post or barrier seizes the goods,
he shall issue a receipt giving the description, quantity and approximate value of the
goods seized to the driver or owner of the goods or any other person-in-charge of the
vehicle or carrier and obtain his acknowledgement.
(16) The officer-in-charge of the check-post or barrier shall follow the
procedure as specified in rule 77 for confiscation and sale of the goods.
(17) If the Sales Tax Officer or the Assistant Commissioner, as the case may
be, considers it necessary so to do, he may, before issue of way bills, on the basis of an
application made in Form VAT-409, specify the period therein for which use of such
forms shall be valid.
(18) Where a dealer transports any consignment of goods on the strength of
way bill which has not been obtained by him in accordance with the provisions of this
rule, such dealer shall be deemed to have contravened the provision of section 74.
(19) Where a dealer is found under sub-rule (18), to have contravened the
provisions of section 74, he shall be liable to pay penalty under sub-section (5) of the said
section.
(20) If a registered dealer, who has any unused way bill forms in his stock,
does not intend to use such form for any reason, he shall surrender such way bill forms,
immediately to the Sales Tax Officer or Assistant Commissioner, as the case may be.
 (21) The original copy of each, duly endorsed way bill retained by the officer-
in-charge of the check-post or barrier or elsewhere for such period, and within such time,
as the Commissioner may specify, shall be forwarded to such authority, as the
Commissioner may direct.
81. Issue and use of declaration forms. (1) Issue and use of declaration forms
shall be regulated in the following manner,
(i) the declaration referred to in sub-rule (2) of rule 79 shall be in
triplicate;
(ii) the declaration referred to in clause (i) shall be supplied on application
in Form VAT-402A and on payment, as may be fixed by the
Government from time to time;
(iii) the declaration shall be issued with due authentication with official
seal and signature or facsimile signature of the Assistant Sales Tax
Officer or the Sales Tax Officer having jurisdiction;
(iv) the declaration shall be issued to a casual dealer or a person, who
(a) imports or brings any goods into the State or receives any goods
despatched from any place outside the State on his own account, or
(b) consigns any goods from a place inside the State to a place outside
the State either on his own account or on the account of any
consignee,
(v) the Assistant Sales Tax Officer or the Sales Tax Officer referred to in
clause (iii) shall be
(a) the Assistant Sales Tax Officer or Sales Tax Officer of the R.R.
Unit or in charge of the check-post or barrier, established in and
around a railway station, steamer station, port, airport, post office
or courier office in case, the consignment of goods is transported
through railways, waterways, Air or postal or courier services;
(b) the Assistant Sales Tax Officer or the Sales Tax Officer, under
whose jurisdiction, the causal dealer carries on business or the
person ordinarily resides;
 (vi) not more than one declaration form in triplicate shall be supplied to
such casual dealer or person at a time;
(vii) no second or subsequent supply of declaration form shall be made to
such casual dealer or person unless the copy of the declaration
furnished at the R.R. Unit or check-post or barrier is called for, or
electronic information in relation to such declaration is accessed or
such other account as may be required for verification of the
transaction of purchase or sale made on the strength of such
declaration, is called for and examined.

82. Interception of goods vehicle in transit at any place other than a check-
post or barrier. (1) At any place other than a check-post or barrier, the driver or any
other person in charge of a goods vehicle or carrier shall stop on demand by an officer,
not below the rank of a Sales Tax Officer, and keep it stationary as long as it may be
required and allow examination of the goods in the vehicle or the carrier and inspection
of all records connected with the goods carried in the vehicle or carrier.
(2) If, on such inspection, such officer finds that any of the events as specified
in sub-section (4) of section 74 has occurred, such officer may order unloading of the
goods under movement and seize and confiscate the said goods after following the
procedure as specified in rules 76 and 77.
(3) The disposal of goods confiscated under sub-rule (2) shall be made in the
manner specified in rule 78.

83. Movement of goods from outside the State to out of the State destinations
and issue of Transit Pass. (1) Where a vehicle carrying goods intends to transit
through Orissa from a place outside the State to another place outside the State, the driver
or any other person claiming to be in charge of the goods shall report to the Officer-in-
charge of the entry check-post or barrier and obtain a transit pass in Form VAT - 406
duly signed by the said officer and proceed to transit through the check-gate or barrier
mentioned in the transit pass and after depositing the transit pass with the officer-in-
charge of the check-post or barrier of the exit check-post or barrier.
 (2) The transit pass in Form VAT-406 shall be in three parts, the first part of
such Transit Pass shall be the application to be made by the driver or person in charge of
the goods, the second part shall be the transit pass to be deposited at the exit check gate
or barrier and the third part shall be the receipt to be signed by the officer-in-charge of
the exit check gate or barrier against deposit of the transit pass.
(3) The transit pass referred to in sub-rule (1) shall be issued to the driver or
person in charge of the goods or carrier on application when he furnishes
(a) evidence to the satisfaction of the officer-in-charge of the check-post
or barrier that the goods carried in the vehicle or carrier are meant to
be delivered at a place outside the State;
(b) a declaration showing
(i) the check-gate through which the vehicle will exit the State;
(ii) the probable time of such exit; and
(iii) the goods under transport shall not be unloaded, delivered or
sold inside the state.
(4) If a driver or person-in-charge of the goods referred to in sub-rule (3)
violates any or more of the conditions as specified in that sub-rule, he shall be liable to
pay tax and penalty as provided under sub-rule (5).
(5) Where the officer-in-charge of a check-post or barrier or any officer not
below the rank of a Sales Tax Officer, intercepts a vehicle and finds that any of the events
as specified under sub-section (11) of section 74 has occurred, he shall direct the driver or
the person-in-charge of the goods, by order in Form VAT 407, to pay the amount of tax
and penalty as specified in that section:
Provided that an opportunity of being heard shall be allowed to such driver or
person before issue of order in Form VAT-407.
(6) Where the driver or the person-in-charge of the goods is not immediately
available, the officer, who had detained the vehicle, shall cause enquiry to ascertain the
name and address of the owner of the goods and if such name and address are
ascertained, allow him an opportunity of being heard.
(7) On payment of the amount demanded by order under sub-rule (5), the
goods shall be released and vehicle shall be allowed to proceed.
 (8) If the amount demanded is not paid within the time specified in the order
issued under sub-rule (5), the officer referred to in that sub-rule shall seize the goods or
where goods are not available at the time of such inspection, the goods vehicle and order
seizure and confiscation of the goods or detention of the vehicle, as the case may be, till
such tax and penalty are paid.
(9) The procedure for confiscation and sale of goods shall be in the manner
provided under rule 77 and 78.
84. Restriction on movement of goods through railways, waterways, Air,
Postal and courier services. (1) No person shall transport by road, river, craft, mulia
from any railway station, sea port, airport, post office or courier office and any other
place whatsoever notified in this behalf by the Government any consignment of such
goods, other than those specified in sub-rule (2),
(2) The provisions of sub-rule (1) shall not apply to the following cases :--
(a) where the consignment of goods being transported by any person or on
his account is his personal effects or household goods;
(b) where such consignment of goods consists of-
(i) printed materials,
(ii) brochure,
(iii) leaflets or;
(iv) pamphlets;
(c) the goods, which are exempt from tax under the Act;
(d) where the quantity and value of goods other than those described under
clause (a), (b) and (c) being transported, is less than the quantity and
value, as may be specified by Government, by notification, in respect of
such goods.
(3) The Sales Tax authority having jurisdiction may seek any information
relating to the consignment of goods and inspect them in the parcel office or goods shed,
airport, sea port, post office or courier office.
(4) Where any consignment of goods is imported or brought into the State by
a dealer, casual dealer or a person on his own account from any place outside the State,
and such consignment of goods reaches a railway station, steamer station, port, airport,
post office or courier office in the State, such dealer, casual dealer or person shall, before
taking delivery of such consignment of goods except a consignment of goods of the
nature and value referred to in sub-rule (2), present before the Sales Tax Officer or
Assistant Sales Tax Officer of the R.R. Unit or check-post, if any, at such railway station,
steamer station, port, airport, post office or courier office
(a) a way bill in Form VAT-402, if he is a dealer;
(b) a declaration in Form VAT-402 A, if he is a casual dealer or a person;
in duplicate, obtainable in the manner as laid down in rule 80 or 81, as the case may be,
and he shall also present the railway receipt, bill of lading, air consignment note or any
document of like nature in respect of such consignment of goods for countersignature by
such Sales Tax Officer or Assistant Sales Tax Officer.
(5) The Sales Tax Officer or the Assistant Sales Tax Officer of the R.R. Unit
or check-post or barrier shall endorse the duplicate copy of way bill or declaration and
countersign the railway receipt, bill of lading, air consignment note or the document of
like nature, recording therein the serial number and the date of the way bill or declaration
presented before him under sub-rule (1) and return the duplicate copy of the way bill or
declaration so endorsed along with such railway receipt, bill of lading, air consignment
note or the document of like nature to the dealer, casual dealer or person, as the case may
be, for taking delivery of such consignment of goods, after verifying correctness of the
way bill or declaration in terms of provisions of sub-rule (9).
(6) Before returning the duly endorsed duplicate copy of way bill or
declaration, to the dealer, casual dealer or person, as the case may be, the Sales Tax
Officer or Assistant Sales Tax Officer at the R.R. Unit or check-post or barrier, shall
make a record of the particulars of such consignment of goods and the serial number and
the date of the way bill or declaration related thereto, and retain the original copy of the
way bill or declaration.
(7) If any consignment of goods despatched from any place outside the State
reaches such a railway station, steamer station, port, air port, post office or courier office,
where no R.R. Unit or check-post or barrier has been established in and around the
railway station, steamer station, port, air port, post office or courier office, any dealer,
causal dealer or person, who imports or brings into the State such consignment of goods
on his own account, shall present within seven working days before the Assistant
Commissioner or the Sales Tax Officer or Assistant Sales Tax Officer, under whose
jurisdiction
(a) in case of a dealer, the place of business, in respect of which the
certificate of registration has been granted;
(b) in case of a casual dealer, the place at which, he intends to carry on
business; or
(c) in case of a person, the place, where he ordinarily resides,
is situated, the railway receipt, bill of lading, air consignment note or the document of
like nature along with the way bill or declaration, as the case may be, in duplicate for
countersignature of such railway receipt, bill of lading, air consignment note or document
of like nature, mentioning therein the serial number and the date of the way bill or
declaration.
(8) While transporting any consignment of goods by any road vehicle on its
way to the destination, the driver or the person in charge of the goods shall carry with
him the duplicate copy of the way bill or declaration, duly endorsed under sub-rule (5) or
(7), and on interception of such vehicle for the purpose of section 74 outside the R.R.
Unit or check-post or barrier by such officer, as the Commissioner may authorize, at any
place on the way to destination, the driver or person in charge of the goods, shall present
before him such way bill or the documents related thereto.
(9) The Assistant Sales Tax Officer or Sales Tax Officer of a R.R. Unit or the
officer-in-charge of a check-post or barrier or Sales Tax Officer, as the Commissioner
may authorize under sub-section (3) of section 74 for interception of goods in transit
within the territory of the State, may verify correctness of the description, quantity,
weight or value of the goods of a consignment as mentioned in the accompanying way
bill or declaration, with the description, quantity, weight or value, which are actually
found in such consignment.
(10)Where, upon verification made under sub-rule (9), and on search of the
vehicle carrying the goods, or by opening the container or packages, if necessary,
(a) the description, quantity, weight or value of goods in any consignment
is found by the authority referred to in sub-rule (9) to be at variance
 with the description, quantity, weight or value of the goods disclosed
in the way bill or declaration; or
(b) the document presented in respect of the goods in any consignment is
found by the authority referred to in sub-rule (a) to be false or
incorrect, either in respect of the description, quantity or weight of
such consignment of goods, or the value thereof; or
(c ) if it is found by the authority referred to in sub-rule (9) that either the
consigner or the consignee or goods is not in existence as per records
available in the office of the respective assessing authority or after
enquiry, as may be deemed necessary,
such authority shall seize the consignment of goods for reasons to be recorded in writing
under sub-section (4) of section 74 for contravention of sub-section (2) of that section.
(11)Any violation of the provision of this rule by a dealer, casual dealer or
person as the case may be, in respect of any consignment of goods imported or brought
into the State on his own account, or by the driver or person in charge of the goods
transporting such consignment of goods from railway station, steamer station, port, air
port, post office or courier office shall be deemed to be a contravention of the provisions
of section 74 by such dealer, casual dealer or person, as the case may be.
(12)Where a dealer, casual dealer or person or the driver or person-in-charge
of the goods, as the case may be, fails to present the duly endorsed copy of way bill or
declaration, either before the Assistant Sales Tax Officer or the Sales Tax Officer of the
R.R. Unit or the officer-in-charge of the check-post or barrier, established in and around
such railway station, steamer station, port, air port, post office or courier office, shall be
deemed to be a violation of the provision of section 74.
(13) Where any consignment of goods referred to in sub -rule (4)
(a) reaches a railway station, the railway authorities; or
(b) reaches a port, the port authorities; or
(c ) reaches air port, the cargo complex authorities; or
(d) reaches post office or courier office, the concerned authorities; or
(e) is transported into the State by the Container Corporation of India Ltd,
the authorities of the Corporation,
shall not deliver or hand over the consignment of goods to the consignee, unless they are
satisfied that the way bill or declaration has been endorsed, and the railway receipt, air
consignment note or the document of goods has been countersigned by such authority as
referred to in sub-rule (5) or (7) in such manner as mentioned in that sub- rule.
(14) Any dealer, casual dealer or person shall, while transporting through
railways, water ways, air, postal or courier services, any consignment of goods from any
place in the State to any place outside the State, either on his own account or on account
of any consignee, present a way bill or declaration, as the case may be, along with the
challan or bill to the Assistant Sales Tax Officer or Sales Tax Officer of the R. R. Unit or
officer-in- charge of the check-post or barrier or Sales Tax Officer having jurisdiction,
before the consignment of goods is booked for transportation.
(15) Subject to provision of sub -rule (5), the endorsed duplicate copy of the
way bill or declaration shall be returned to the dealer, casual dealer or person, as the case
may be, after making a record of the particulars of such consignment of goods and the
serial number and date of the way bill or declaration related thereto, by the authorities as
referred to in sub- rule (14) and the original copy of the way bill or declaration shall be
retained.
(16)Any violation of any provision of this rule by a dealer, casual dealer or
person in respect of any consignment of goods or by the driver or person in charge of the
goods, transporting such consignment of goods, shall be deemed to be a contravention of
the provisions of section 74 by such dealer, casual dealer or person.
85. Control on clearing, forwarding or booking agent and any person
transporting goods and information to be furnished by such agent or person. (1)
Every clearing, forwarding or booking agent or broker or a person transporting goods,
engaged in business as specified in sub-section (1) of section 76, shall furnish
information about his place of business in Form VAT-408 to the Sales Tax Officer or
Assistant Commissioner, as the case may be, having jurisdiction, within one month from
the date of commencement of the Act or within one month of the commencement of the
business, whichever is later.
(2) Where any goods or goods vehicle of any transporter, bailee or the owner
or the lessee of a warehouse has been seized under sub-section (8) of section 76, the Sales
Tax Officer having jurisdiction shall assess the tax due on that part of the goods, which is
found to have not been accounted for, at the prevailing market price and demand, by
order, the tax and penalty, as specified in that section, in FormVAT-313 to be paid by
such date as maybe specified in that order:
Provided that before the tax due is assessed and the penalty is imposed, the
transporter, bailee or the lessee of the warehouse, as the case may be, shall be allowed an
opportunity of being heard.