Section 37(1) in Kerala General Sales Tax Rules, 1963
(1)If any such consignment is to be transported by a person from or to any notified place aforesaid, he shall make an application in Form 28 duly filled in by him in duplicate to the assessing authority or in his absence to any other officer authorised by him in writing in this behalf of the area in which his principal place of business or his branch is situated in case he has a place of business or branch within the State, and in case he has no such place of business or branch within the State, to any of the assessing authorities or in their absence to any other officers authorised by them in writing in this behalf, having jurisdiction over the area where the goods intended for transport are stored, for the grant of a permit in Form 29 to enable him to transport the consignment. He shall also produce before the said authority along with the said application either a bill of sale or delivery note or way bill or a certificate of ownership for verification of the particulars furnished in the application in case the aforesaid consignments are to be transported to the notified place. If such goods are to be transported from any of the notified places, he shal1 also produce along with the application the railway receipt, bil1 of lading or other documents required for the purpose of obtaining delivery of the consignment from the place notified in this behalf.The said authority, on being satisfied about the correctness of the particulars furnished in the application and after making such enquiry as may be deemed necessary shall countersign all the two copies of the application, and the other records produced therewith, shal1 also date and seal the same with its official seal and prepare a permit in duplicate in Form 29. Both copies of the application shall be endorsed with the number of the railway receipt, bill of lading or sale bill or other documents produced. One copy of the permit together with one copy of the countersigned application and the other documentsshal1 be made over to the applicant, the second copy of both shal1 be retained by the said authority and the consignment may thereafter be transported.
