(1)The driver or any other person in charge of the goods vehicle or boat shall stop the vehicle or boat as the case may be, at the check-post or barrier and keep it stationary as long as it is reasonably required by the Officer-in-charge of the check-post or barrier and allow examination of goods in the vehicle or boat and inspection of all the records connected with the goods in the vehicle or boat, including way bill in Form XXIII.(2)The driver or the person in charge of the goods vehicle or boat shall produce the way bill in triplicate and other documents before the Officer-in-charge of the check-post or barrier through which the vehicle or boat first passes on its way. He, on examination of the contents, in the vehicle or boat, and inspection of the documents if finds that the goods are fully covered by the way bill and the way bill is not defective or incomplete, shall verify and sign the way bills and retain the original and duplicate copies and return the triplicate copy of the verified way bill to the owner or the person incharge of the goods vehicle or boat. The Officer-in-charge of the last check-post or barrier through which the said goods vehicle or boat carrying the said goods passed to its destination within State or outside the State, shall also, on examination of the contents of the vehicle or boat and inspection of the documents, if finds that the goods are fully covered by the said way bill, record the fact of exist, sign the said copy, and return the triplicate copy to the owner or the person in charge of the goods vehicle or boat.(3)Issue and use of way bills shall be regulated in the following manner :-(a)The way bill in Form XXIII in quadruplicate shall be supplied for any particular consignment on application and on payment of cost as may be fixed by Government from time to time duly authenticated with official seal and signature in full by the Luxury Tax Officer having jurisdiction over the stockist who consigns the goods in case of goods moving from one place to another inside the State or from a place inside the State to another place outside the State or who brings any goods into the State or to whom any goods are despatched from any place outside the State and in case of goods imported in to the State from a place outside the State, if such person is a licenced stockist under the Act.(b)No second or subsequent supply of way bill forms shall be made to any stockist unless he furnishes a true copy of account of the way bills maintained in Form XXIV last supplied to him duly certified under his signature, along with copy of the counterfoil of each way bill form duly filled in with all the details given in the corresponding original duplicate/triplicate copy of the way bill used.(c)Ordinarily one booklet of way bill forms shall be issued to a stockist at a time. But if a stockist makes an application for supply of more than one booklet of way bill forms at a time with sufficient justification and the Luxury Tax Officer after being fully satisfied on verification of the past records of frequency of consignments by the stockist or for any other reason to be recorded in writing, may issue more than one booklet, but not exceeding three booklets of way bill forms at a time.(d)In case of stockist other than a licensed stockist way bills duly authenticated with official seal and signature shall be supplied on payment of cost as may be fixed by Government from time to time by the Officer-in-charge of check-post/barrier on proper record, after being satisfied about his volume of transaction.(e)The way bill not authenticated by the signature and official seal of the Luxury Tax Officer having jurisdiction, as aforesaid, may be accepted by the Officer-in-charge of a check-post or barrier where it is proved to the satisfaction of such officer that the owner of the goods is not a stockist and the goods transported are his household or other articles intended for personal use.(4)The way bill in Form XXIII, which shall bear signature and official seal of the concerned Luxury Tax Officer, referred to in clause (a) of sub-rule (2) above, shall be -(a)printed in quadruplicate, the first copy marked as "Counterfoil" the second copy marked as "Original", the third copy marked as "Duplicate" and the fourth copy marked as "Triplicate" and contained in booklet of ten forms each, and(b)each form shall be serially machine numbered commencing from 0000001 to 1000000 and any subsequent print shall bear the prefix A, B, C, and so on.(5)Every stockist in whose case an authenticated way bill is required to be submitted to the Officer-in-charge of check-post or barrier shall retain the counterfoil and submit the way bill in triplicate as referred to in clause (c) of sub-rule (3) above containing is name detailed address and licence number and the register referred to in clause (b) to the Luxury Tax Officer of the appropriate jurisdiction as referred to in clause (a) of sub-rule (3) above who will affix his official seal and signature as a mark of authentication. No subsequent authentication shall be made unless the accounts in respect of way bills, authenticated earlier, is furnished.(6)Every stockist referred to in clause (5) above shall maintain a register in Form XXIV.(7)In case of a person consigning the goods from outside the State to a stockist belonging to the State will obtain way bill from the consignee inside the State.(8)The Driver or any other person in charge of the goods vehicles or boat shall carry the requisite way bills in triplicate in respect of each consignee and shall tend the original and duplicate copy of the way bills to the Officer in-charge of check-post barrier through which the goods vehicle or the boat first passes on its way;Provided that in case the goods vehicle not intended to pass through a check-post or barrier is checked by an officer not below the rank of a Luxury Tax Officer the original copy of the way bill shall be tendered to such officer;Provided further that in case the vehicle or boat has not passed through a check-post or barrier or has not been checked by an officer not below the rank of a Luxury Tax Officer, the stockist shall submit the original copy of the way bill used during a month by the last day of the succeeding month along with the statement of accounts referred to in clause (6) above, to these Luxury Tax Officer of the concerned circle.(9)Every way bill form obtained from the Luxury Tax Officer by a licensed stockist shall be kept by him in safe custody and he shall be responsible for the loss, destruction or theft of any such form and also the loss of Government revenue, if any, caused thereby.(10)Every licensed stockist to whom any way bill form is issued by Luxury Tax Officer shall maintain a true and complete account of every such way bill form received from the Luxury Tax Officer in a register in form XXIV. If any such blank way bill form before it is used, signed and despatched to the stockist is lost, destroyed or stolen, the stockist shall report the fact to the Luxury Tax Officer immediately, make appropriate entry in Remarks column of the register and take such other steps to issue public notice of loss, destruction or theft as the Luxury Tax Officer may direct and in respect of each such way bill form shall furnish to the Luxury Tax Officer and indemnity bend in Form No. XXV against any possible loss to Government.(11)Any unused way bill forms remaining in stock with a licensed stockist on the cancellation of his licence shall be surrendered to the Luxury Tax Officer.(12)A licensed stockist to whom a way bill form is issued by the Luxury Tax Officer shall not either directly or otherwise transfer the same to another person.(13)The Luxury Tax Officer shall on receipt of a report of theft, loss or destruction of way bill form immediately report the fact to the Commissioner. The Commissioner, shall after making such enquiry as he may think necessary publish the particulars of the way bill forms in respect of which such report is received.(14)The Commissioner may by order declare that the way bill forms of particular series design or colour shall be deemed as obsolete and invalid, with effect from such date as may be specified in the notification, and when a notification declaring such forms as obsolete and invalid is published, all licensed stockist shall on or before the date, with effect from which the forms are so declared obsolete and invalid surrender all such unused way bill forms.
