Section 35(14) in Kerala General Sales Tax Rules, 1963
(14)(i)When the vehicle or vessel enters or leaves the State limits the driver or other person in charge of the vehicle or vessel shall carry with him three copies of the declaration referred to in sub-rule (2) duly filled in and signed by the consignor and shall file the same along with a copy of the sale bill or delivery note in respect of the consignment before the person in charge of the Check Post or barrier within the notified area.(ii)The Officer in charge of the Check Post or barrier shall on receipt of the three copies of the declaration enter therein the serial number according to the register maintained in the Check Post for the purpose, shall affix the seal of the Check Post, shall note the time and date of Check with his initials and shall return the third copy to the person from whom it was received:Provided that the separate declaration shall be filed in respect of the consignments relating to each consignee when the goods are being imported into Kerala and of each consignor when the goods are sent outside the State.Provided further that no declaration in relation to goods to be delivered in Kerala shall be accepted as valid if the consignee in Kerala is shown or described as "self" unless the full particulars and address of the person who will take delivery of the goods at the destination in Kerala are furnished.
