Section 18B in Karnataka Tax on Entry of Goods Act, 1979
18B. [ Transit of goods by road through the State and issue of Transit pass. [Section 18B inserted by Act 15 of 1992 w.e.f. 1.5.1992]
- [(1) Where a vehicle is carrying goods taxable under this Act,-(a)from any place outside the State and bound for any place outside the State and through this State; or(b)and which goods are imported into the State from any place outside the country and such goods are being carried to any place outside 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 check post or barrier after his entry into the State or after movement has commenced from the State as the case may be, or from the officer empowered for the purposes of sub-section (3) of [Section 28-A of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) or sub-section (3) of Section 53 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004)] upon interception of the goods vehicle after its entry into the State or after movement has commenced as the case may be;](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 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 [or after commencement of movement, as the case may be] [Inserted by Act 5 of 2000 w.e.f. 1.4.2000] 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, [or after commencement of movement, as the case may be] [Inserted by Act 5 of 2000 w.e.f. 1.4.2000] 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 incharge of the vehicle does not comply with 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. [Substituted by Act 15 of 2011 w.e.f. 1.4.2011] - In case where a vehicle owned by a person is hired for transportation of goods by some other person including a transporting or any other similar agency, both the persons shall for the purposes of this Section, be deemed to be the owner of the vehicle, and shall be jointly and severally liable to pay any amount of tax or penalty payable.]]
