Section 59(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)The Check Post Officer at the entry point who issues the transit pass shall intimate the information contained in the transit pass issued by him to the Check Post Officer of the check post or barrier near the point from which the transporter declares that the goods shall be taken out of the State. If within a week of receipt of the transit pass the vehicle or the goods covered by the transit pass do not report at the exit point the Check Post Officer of the check post or barrier at the exit point shall bring immediately this fact to the notice of the Check Post Officer of the check post or barrier at the entry point. The later officer shall then initiate action to recover the penalty which could have been levied under the provisions of Section 58 from the transporter.
