Section 56A in The Rajasthan Sales Tax Rules, 1995
56A. [ Goods in Transit.] [Inserted by Notification dated 22-3-2002, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 22-3-2002, page 598, w.e.f. 22-3-2002, but Amendment of Rules 55-A and 56A are given effect from 1-5-2002.]
- Transit of goods by road through State of Rajasthan shall be required to comply with following provisions:-(i)The owner or the driver or the person in-charge of goods in transit after his entry in the State shall submit a challan in triplicate, at the first nearest Check Post established at inter- State border under section 78(1) of the Act (hereinafter referred to as a entry check post), containing details of all the goods and such of the documents as may be notified by Commissioner from time to time. He shall also offer goods for verification, if asked to.(ii)The Officer in-charge of the entry check post after being satisfied about correctness of goods and the documents, shall authenticate the challan submitted under sub-clause (i) by affixing specific bat code or any other method as may be notified by Commissioner.(iii)The officer in-charge of the entry check post shall retain first copy of the challan and hand over the duplicate and triplicate copies duly authenticated to the person carrying the goods.(iv)The person carrying the goods on arrival at the exit check post submit goods and two authenticated copies of the challan for verification to the officer in-charge of the exit check post. He, on being satisfied of the correctness of the goods and the documents, shall retain the duplicate copy of the challan and return the triplicate copy after re-authenticating the same to the person concerned.(v)The officers in-charge of the entry check post and the exist check post shall have powers to verify, detain, unload and search the goods. Where it it found that the goods are not in accordance with the documents or the documents suffer from any illegality, the officer in-charge shall in respect of such goods, act in accordance with the provisions of section 78 of the Act.(vi)After the entry of goods and vehicle at the entry check post, if a vehicle is changed on account of break down or such other unavoidable contingency, a formal note to this fact shall be necessary on the duplicate and triplicate copies of the challan either from the officer in-charge of the entry check post or from the Assistant Commercial Taxes Officer of the area nearest to the point of break down.
