Section 53(4) in The Rajasthan Value Added Tax Rules, 2006
(4)(a)If the goods are brought into the State from any place outside the State, through railways or airways or by any other mode, all documents specified in clause (b) of sub-section (2) of Section 76 including declaration form prescribed under sub-rule (1) shall accompany the goods in movement.(b)While booking goods for any destination in Rajasthan from a place outside the railways or airways authorities shall ensure that the goods in movement shall be accompanied by documents including declaration from prescribed under the Act and the rules.(c)The assessing authority or the officer authorized under sub-section (4) of Section 76 shall have the powers to inspect and check the goods in movement and the documents thereof, being transported through railways or airways.(d)the assissing authority or the officer authoized under sub-section (4) of Section 76 may seize the goods suspected of tax evasion by providing copy of the seizure memo to the concerned railways or airways official and may also remove the goods so seized from the railway or airport premises or from such other places where such goods are kept.(e)The assissing authority or the officer authorized under sub-section (4) of Section 76, shall have power to collect from railways or the airways details of consignments/consignor/consignee form their records Railway/airways officials shall keep record of consignee and the person taking delivery of the goods including the proof of identification and complete address thereof, at the time of taking delivery in the Delivery Book. While exercising powers under this clause the provisions contained in sub-rule (2) of Rule 53 shall be applicable mutatis mutandis.(f)Railways/Airways shall be treated as a transporting agency for the purposes of provisions of inspection of goods while in movement contained in the Act, and shall be subjected to all the provisions contained in the Act and the Rules including penal action against the defaulting railway/airways official.
