17. Registration Of Transporters Carriers Or Transporting Agent.
(1)Every transporter, carrier or transporting agent operating transport business in Tripura relating to taxable goods shall, apply to the Superintendent of Taxes for registration under section 22 of the Tripura Value Added Tax Act, 2004. The application for registration shall be in form IV.(2)An application for registration shall be signed and verified in the case of(a)individual, by the Proprietor of the business;(b)a firm, by the Managing Partner or an adult member of the firm;(c)an association of persons, an adult member of the association;(d)a Hindu undivided or joint family, by the Manager, Karta or any adult member of the family;(e)a company, by the managing Director or Director of the Company in India;(f)any Government Department, by the Head of the office.(g)any Government undertaking, Head of Office of such undertaking;(3)Application for registration of transporter, carrier, transporting agent under sub-rule (1) of this Rule shall state interalia :-(i)Name of the applicant;(ii)Status of the applicant (Proprietor, Partner, Director etc) ;(iii)Name of the transporter, carrier or transporting agent;(iv)Address of head office with telephone / E-Mail / FaxNo., if any;(v)Name and address of proprietor, partner, Director etc.(vi)Address of all branch offices;(vii)Address of all godowns;(viii)Particulars of trucks / lorries in the name of the transport company itself and in the name of its partners.(ix)Particulars of immovable properties including landed property of proprietor / partners;(x)Bank accounts of transporter, proprietor & partners and nature of account.(4)Registration Certificate shall be in Form V.(5)Register of certificates of registration issued to transporters shall be maintained by the Superintendent of Taxes in Form-VI.(6)If a Transporter ,carrier or a transposing agent carries or transports any taxable goods in contravention of the provisions of the Act or the Rules, his registration shall be liable to be cancelled or suspended for such period as may be determined by the Commissioner of Taxes after giving him a reasonable opportunity of being heard.(7)Every transporter ,carrier or transporting agent operating its transport business in Tripura shall maintain in a Register in Form-VII a true and correct account of every consignment of goods transported into Tripura and in Form-VIII of goods transported outside Tripura through it. Every transporter shall furnish quarterly statement in Form-IX showing a true and correct account of undelivered taxable goods lying in its custody as on the last day of the related quarter (financial year to be followed ) which were transported into Tripura through it, till that day so as to reach the Superintendent of Taxes within thirty days from the expiry of each quarter.Provided that the Superintendent of Taxes may by order in writing direct any transporter to furnish the statement in Form-IX before expiry of any quarter within such date as may be specified in the order and may like wise at any time modify or annul such order.(8)No taxable goods shall be delivered by the transporter, carrier or transporting agent unless the requirements laid down in Rule 48 and 51 have been complied with.(9)No delivery of taxable goods shall be given by the transporter without obtaining a copy of permit in Form-XXIV signed by the Superintendent of Taxes/ Inspector of Taxes.(10)All accounts, registers and other documents related to the transport business in transportation of taxable goods into Tripura and outside Tripura and delivery thereof in possession of a transporter and its office or go-downs and vehicles shall, at all times, be open for inspection by the Commissioner or any other officer. If the inspection remains incomplete, the Commissioner or any other officer may lock and seal that premises including office, go-down etc. where accounts, records, documents and taxable goods are kept,(11)If the Commissioner has reason to suspect that any transporter is carrying on transport business in contravention of the provisions of the Act and Rules he may conduct physical verification of stock of taxable goods available in its recorded office, go-downs, vehicles etc.
