Section 51(3) in Uttar Pradesh Value Added Tax Act, 2008
(3)Where any person intends to bring, or receive into the State, from any place outside the State by rail, river, air or post any taxable goods otherwise than in connection with business and obtains the form of certificate prescribed under sub-section (2) of section 50, the provision of sub-section (1) and (2) shall mutatis-mutandis apply as if word "Certificate" is substituted for the word declaration used therein.(3-A) Notwithstanding anything to the contrary contained in sub-section (2) or sub-section(3),where the owner or the person in-charge of the goods which are carried by a rail, air, post, river or ropeway has entered the above particulars in the notified website and produced the proof of entering the particulars in such website, before the officer making search or inspection under this section, in the manner prescribed by the Commissioner, such officer may subject to the provisions contained in sub-section (4) allow the vehicle to pass through.
