Section 55(5) in The Rajasthan Value Added Tax Rules, 2006
(5)After the entry of vehicle or carrier carrying goods at an Entry Check post, if a vehicle is detained or changed on account of breakdown or otherwise, the owner, the driver or the person incharge of such vehicle or carrier or goods shall inform within twenty four hours to the in-charge of the entry check post or to the Assistant Commissioner or the Commercial Taxes Officer of the area, nearest to the point of such breakdown. Such officer or the in-charge of the check post on being satisfied shall extend the transit period by putting a note to this effect on Second and Third Copy of Form VAT-51.
