Section 31(13) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(13)If a transporter fails to give information as required from him under clause (d) of sub-Section (2) about the consignor, consignee or the goods within such time as may be specified or transports the goods with forged documents, besides imposing the penalty under sub-Section (6), it shall be presumed that the goods so transported have been sold in the State of Rajasthan by him and he shall be deemed to be a dealer for those goods under this Act.
