Section 52(4) in Tripura Value Added Tax Rules, 2005
(4)(i)The Superintendent of Taxes or Inspector posted on duty at the railway station, steamer station, post office, airport or any other place notified under section 66 or section 67 as referred to in sub-rule (1), shall be the authority for the purpose of sub-rule (3).(ii)The said authority shall, after being satisfied that the Form XXVI has been duly filled in, countersign the railway receipt, bill of lading, air note or other documents under his official seal.(iii)Three copies of Form XXVI furnished by the registered dealer shall be endorsed with the number and date of railway receipt or bill of lading or other documents along with countersignature of aforesaid documents and these shall be signed by the said authority under his official seal, two copies of which shall be returned to the registered dealer and the third copy shall be retained by the said authority.(iv)The consignments shall then be taken delivery of from the transporter on presentation of the railway receipt or other documents so endorsed. The original copy of the Form XXVI shall thereafter be submitted to the appropriate Superintendent of Taxes by the registered dealer at the time of obtaining further supply of Form XXVI or within one month from the date of the aforesaid countersignature, whichever is earlier, and the duplicate copy shall be retained by such dealer.
