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State of Tripura - Section

Section 73 in Tripura Value Added Tax Rules, 2005

73. Verification of declaration.

(1)The officer-in-charge of the check-post on being satisfied about the correctness of the particulars furnished in a declaration under sub-rule (3) of Rule 69 and as the case may be of particulars furnished in compliance with any requirement made under sub-rule (3) of Rule 70 shall countersign all the copies of the declaration and seal them with his official seal. Two copies of the declaration shall be returned to the person filing it with direction to submit one copy of the same to the officer by whom the forms were issued.
(2)The driver of the vehicle or boat carrying the taxable goods or the person in charge of the goods shall produce the countersigned declaration for inspection and checking at any other check-post which may fall on the route or any other place within the state where the production of the declaration is required under the provisions of the Act and shall submit one copy thereof to the officer to whom he has been directed under sub-rule (1).