Section 61(3) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(3)The owner, driver or person in charge of a goods vehicle entering or leaving Andaman and Nicobar Islands shall also file a declaration containing such particulars in the prescribed form obtainable from the Commissioner and in such manner as may be prescribed, before the officer in charge of a check-post or barrier or before any other officer or agent empowered as aforesaid:Provided that where the owner, driver or person in charge of a goods vehicle, after filing a declaration at the time of entering Andaman and Nicobar Islands that the goods are meant to be carried to a place outside Andaman and Nicobar Islands, fails, without reasonable cause, to carry such goods outside Andaman and Nicobar Islands within the prescribed period, he shall, in addition to the payment of tax, if any, be liable to a penalty not exceeding two and a half time the tax that would have been payable had the goods been sold inside Andaman and Nicobar Islands or one thousand rupees, whichever is more.
