73A. [ Establishment of Check Posts and Barriers. [Rules 73-A to 73-D, Inserted by Notification No. A-5-4-2001-ST-V (3), dated 20-3-2002.]
(1)A check post shall be set up at a place notified by the State Government or by the Commissioner under sub-section (1) of Section 45-A by erecting a barrier across the road or thorough fare to enable vehicles being intercepted, detained or searched.(2)Every transporter transporting goods notified under sub- section (4) of Section 45-A (hereinafter referred to as the notified goods) shall carry with him an invoice, bill or challan or any other document indicating the name of the consignor and consignee, the place of dispatch, the place of destination and the description, quantity and value of the goods and shall be signed by the consignor.(3)Every transporter transporting the notified goods beyond a check post or barrier, shall file in [duplicate] triplicate, before Check Post Officer [a true and complete declaration in [Form 75, which shall be valid for a period of 90 days from the date of issue] [Substituted by Notification No. F.A.-5-4-2000-ST-V (44), dated 16-4-2002.], obtained in the manner specified in sub-rules (1) and (2) of Rule 73-E, or in Form 85 or in Form 86, as the case may be] duly signed and verified by the consignor. If the check post officer is satisfied that the particulars furnished in the declaration are correct, he shall sign with date in each copy of the declaration and mark it with seal of the check post. He shall then return one copy to the transporter :[Explanation. - The Form 75 which has already been issued shall be valid for a period of 90 days from 10th July, 2003 and the Form 75 issued on or after this date shall be valid for a period of ninety days from the date of issue.] [Substituted by Notification No. A-5-4-2000-ST-V (50), dated 11-9-2003.](4)The transporter shall produce the declaration duly signed and dated by the said Officer for inspection and checking at any other check post which may fall on the route.(5)[ The copy of the declaration retained at the check post shall be forwarded to the Commercial Tax Officer in whose circle the place of business of the consignor or consignee, as the case may be, is situated.] [[Substituted by Notification No. A-5-4-2000-ST-V (74), dated 16-7-2002. Earlier to substitution sub-rule (5) reads as under:'(5) Out of the two copies of the declaration retained at the check post one shall be pasted in the guard file to be kept at such check post and the other forwarded to the Commercial Tax Officer in whose circle the place of business of the consigner or consignee, as the case may be, is situated.']]
