Section 38 in The Goa Tax on Entry of Goods Act, 2000
38. Transit of goods by road through the State and issue of transit pass.
(1)When a vehicle coming from any place outside the State and bound for any other place outside the State and carrying goods taxable under this Act, passes through the State, the driver or any other person-in-charge of such vehicle shall furnish the necessary information and obtain a transit pass in duplicate containing such particulars as may be prescribed from the officer-in-charge of the first checkpost or barrier after his entry into the State.(2)The driver or the person in-charge of the vehicle shall deliver within the stipulated time a copy of transit pass obtained under sub-section (1) to the officer-in-charge at last checkpost or barrier before his exit from the State.(3)If for any reason, the goods carried in a goods vehicle are, after entry into the State, not moved out of the State within the time stipulated in the transit pass, the owner of the goods vehicle shall furnish to the officer empowered in this behalf the reasons for such delay and other particulars, if any, thereof and such officer shall, after due enquiry, extend the time of exit by suitably amending the transit pass:Provided that where the goods carried by a vehicle are, after their entry into the State, transported outside the State by any other vehicle or conveyances, the onus of proving that the goods have actually moved out of the State shall be on the owner of the vehicle who originally brought the goods into the State.(4)If the driver or any other person in-charge of the vehicle does not comply with the provisions of sub-section (2), it shall be presumed that the goods carried thereby have been sold within the State by the owner of the vehicle and shall, notwithstanding anything contained in this Act, be assessed to tax by the officer empowered in this behalf in the prescribed manner.(5)If the owner of the vehicle fails to obtain the transit pass as provided under sub-section (1), or fails to deliver the same as provided under sub-section (2), he shall be liable to pay by way of penalty a sum not exceeding double the amount of tax leviable on the goods transported.(6)The amount of tax and the penalty levied under this section shall be recovered in the prescribed manner.Explanation. - In case where a vehicle owned by a person is hired for transportation of goods by some other person, the hirer of the vehicle shall, for the purpose of this section, be deemed to be the owner of the vehicle.
