(1)Where the procedures laid down in rule 48 or rule 69 cause inconvenience to a dealer, such dealer may transport consignments or taxable goods despactched from any place outside Tripura, on the basis of intimation furnished by such dealer in Form XXVI in accordance with the provisions contained in this rule, from such railway station, steamer station, post office, airport or any other place notified under section 66 or section 67 of the Act as may be specified in this behalf for the purposes of this rule by the authorized officer.(2)The dealer referred to in sub-rule (1), who shall be a registered dealer may obtain, subject to the provisions, of Rule 53, the Form XXVI on application, from the Superintendent of Taxes concerned. The Form XXVI shall be in triplicate and shall contain the following particulars, among others, namely -(a)the description, quantity and value of the taxable goods to be transported,(b)the place from which the taxable goods is being despatched,(c)the railway receipt or bill of lading or air note number or road consignment note number,(e)the name and address of the seller from whom purchased.(3)The registered dealer referred to in sub-rule (2) shall, before transporting any consignment of taxable goods from any railway station, steamer station, post office, airport or any other place notified under section 66 or section 67 as referred to in sub-rule (1), produce for countersignature before the authority mentioned in sub-rule (4), the railway receipt or bill of lading or other documents required for the purpose of obtaining delivery of such consignments from the transporter and he shall also furnish the Form XXVI duly filled in and signed by him in triplicate to the said authority.(4)(i)The Superintendent of Taxes or Inspector posted on duty at the railway station, steamer station, post office, airport or any other place notified under section 66 or section 67 as referred to in sub-rule (1), shall be the authority for the purpose of sub-rule (3).(ii)The said authority shall, after being satisfied that the Form XXVI has been duly filled in, countersign the railway receipt, bill of lading, air note or other documents under his official seal.(iii)Three copies of Form XXVI furnished by the registered dealer shall be endorsed with the number and date of railway receipt or bill of lading or other documents along with countersignature of aforesaid documents and these shall be signed by the said authority under his official seal, two copies of which shall be returned to the registered dealer and the third copy shall be retained by the said authority.(iv)The consignments shall then be taken delivery of from the transporter on presentation of the railway receipt or other documents so endorsed. The original copy of the Form XXVI shall thereafter be submitted to the appropriate Superintendent of Taxes by the registered dealer at the time of obtaining further supply of Form XXVI or within one month from the date of the aforesaid countersignature, whichever is earlier, and the duplicate copy shall be retained by such dealer.(5)A registered dealer referred to in sub-rule (2) or his agent, transporting any consignment of taxable goods by any road vehicle or river craft or other vessel or by any other means across or beyond the notified area of a checkpost, referred to in sub-section (1) of section 67, shall furnish Form XXVI in triplicate, duly filed in, and signed by him, to the Superintendent of Taxes or Inspector posted at such notified area. The said Superintendent of Taxes or Inspector, after being satisfied that the Form XXVI has been duly filled in, shall allow the movement of such taxable goods mentioned in the said Form XXVI, if such goods conform to the description given therein. He shall retain the third copy of the Form XXVI and return to the registered dealer other two copies on which he shall endorse the date of transportation of the consignment and shall sign, seal and date such endorsement. The registered dealer shall submit the original copy of the Form XXVI to the appropriate Superintendent of Taxes at the time of obtaining further supply of the said form or within one month from the date of the aforesaid endorsement whichever is earlier, and the duplicate copy shall be retained by such dealer:Provided that the dealer may be supplied with Form XXVI in case the Superintendent is satisfied that due to reasons beyond control of the dealer he is not able to produce the original copy of Form XXVI taken earlier and the dealer has submitted an undertaking to produce such original copy within three months.(6)The Superintendent of Taxes or Inspector referred to in sub-rule (4) or sub-rule (5) shall forward the triplicate copy of the Form XXVI retained by him to the appropriate Superintendent of Taxes at the end of every month.(7)If the Superintendent of Taxes considers it necessary so to do, he may specify the period on the Form XXVI so issued by him, for which it will be valid and may also specify thereon the name of the railway station, steamer station, post-office, airport or any other notified place referred to in sub-rule (1) in respect of which only such form may be used by a dealer.(8)When the registration certificate of a dealer is cancelled or suspended, such dealer shall forthwith surrender to the appropriate Superintendent of Taxes all unused Forms XXVI remaining in stock to him and the appropriate Superintendent of Taxes shall thereupon cancel such forms so surrendered.
