24. [ Transport of goods by road through the State and issue of transit pass. [Substituted by Act No. Orissa 2 of 2004, dated 5.2.2004]
- When any goods vehicle, boat or other carrier which carries Scheduled goods or any motor vehicle as is referred to in sub-section (3) of Section 3, [or any machinery or equipment including earthmovers, excavator, bulldozer or road roller] coming form any place outside the State and bound for any other place outside the State, passes through the State, the driver or any other person in charge of such goods vehicle, boat or other carrier or of such motor vehicle, as the case may be, shall furnish such particulars, in such form and to the officer-in-charge of such check-post or barrier, as provided in [section 74 of VAT Act] [Substituted by Act No. Orissa 10 of 2005, dated 9.9.2005.] and the rules made under that Act and obtain from such officer-in-charge a transit pass in accordance therewith, and then pass through the State delivering the transit pass, so obtained, to the officer-in-charge of the last check-post or barrier before exit from the State;].Provided that when a transit pass has been issued under [VAT Act] [Substituted by Act No. Orissa 10 of 2005, dated 9.9.2005.], no separate transit pass under this section shall be required.
