Section 38(3) in The Goa Tax on Entry of Goods Act, 2000
(3)If for any reason, the goods carried in a goods vehicle are, after entry into the State, 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, 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.
