Section 32 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
32. Transit of goods by road through the State and issue of Transit pass.
- (l) 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 owner, driver or any other person-in-charge of the goods yehicle shall obtain in the prescribed manner a transit pass for such goods from the incharge of the first checkpost or barrier after his entry into the State;(2)The owner, 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 check post 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 or person incharge 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 sub-section (2), it shall be presumed that goods carried thereby have been sold within a local area in 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 owner, driver or the person incharge 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), the owner of the goods vehicle 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 purposes of this section be deemed to be the owner of the vehicle.(7)The system of transit pass as provided by sub-sections (1) to (6) shall come into force from such date and at such check posts as may be notified by the Government from time to time.
