Section 26 in Arunachal Pradesh Goods Tax Act, 2005
26. Approved road transporters and approved warehouses.
(1)Approved Road Transporter : Any person may apply to the Commissioner to be an Approved Road Transporter for the purposes of this Act if:(a)the person carries on a business and the business is or includes the transportation of goods by road; and(b)the value of goods transported (whether on his own behalf or on behalf of others) during a year is or is likely to exceed Rupees five lakh.(2)The approval may be given subject to such conditions as the Commissioner thinks fit.(3)The Commissioner may for reasons to be given in writing, withdraw or suspend the status of an Approved Road Transporter or impose conditions upon the continued approval of the person.(4)Obligations of transporters: If-(a)an Approved Road Transporter brings goods into Arunachal Pradesh, or any other transporter brings goods into Arunachal Pradesh by air or rail and tax is payable by the importer on the import of those goods, the Approved Road Transporter or other transporter must not release the goods into the possession of another person unless it receives adequate proof:(i)of payment of the tax;(ii)that the goods are to be deposited directly into the Approved Warehouse; or(iii)that the goods are for delivery to a person outside Arunachal Pradesh;(b)a transporter (not referred to in paragraph (a) attempts to bring goods into Arunachal Pradesh on which tax is payable but has not been paid, it shall not bring the goods into Arunachal Pradesh.(5)Approved warehouses Any person may apply to the Commissioner for permission to operate an Approved Warehouse, at a site specified in the application, for the purposes of this Act if:(a)the person carries on business and the business < is or includes the storage of goods; and(b)the value of goods stored (whether on his own behalf or on behalf of others) during the year is or is likely to exceed Rupees five lakh. The permission may be given subject to such conditions as the Commissioner thinks fit.(6)The operator of the Approved Warehouse shall:(a)accept into the warehouse only goods which have entered Arunachal Pradesh no more than 12 hours before their deposit into the Warehouse;(b)keep such records as may be prescribed concerning the origin, nature, value, quantity and ownership of the goods received into the Warehouse;(c)keep such records as may be prescribed concerning the destination of goods removed from the Warehouse;(d)not permit goods to remain in the Approved Warehouse for longer than one month; and(e)observe all other conditions imposed on the operation of an Approved Warehouse that may be prescribed and are required by the Commissioner under sub-section (5).(7)The Commissioner may for reasons to be given in writing withdraw or suspend the authority of a person to operate an Approved Warehouse or impose conditions upon the continued operation of the Approved Warehouse.(8)Notification of changes of status. A person who is the operator of an Approved Warehouse or who is an Approved Road Transporter shall inform the Commissioner within one month, if he:(a)sells or otherwise disposes of his business or any part of his business or any place of business;(b)discontinues his business or changes his place of business or warehouse, or opens a new place of business;(c)changes the nature of his business; or(d)enters into partnership or other association in regard to his business or adds, deletes or changes the particulars of the persons having interest in business; and if any such person dies, his legal representative shall in like manner inform the said authority.(9)Mandatory cancellation: Where -(a)a person has ceased to carry on any activity which would entitle him to be approved as a Road Transporter or be permitted to operate an Approved Warehouse under this Act;(b)an incorporated body is closed down or otherwise ceases to exist;(c)the owner of a proprietorship business dies leaving no successor to carry on business:(d)in case of a firm or association of persons, it is dissolved; or the person shall apply to the Commissioner for cancellation of his approval or permission in the manner and within the time prescribed.(10)Where a person who is currently an Approved Road Transporter or who has permission to operate an Approved Warehouse applies for the termination of that approval or permission, the Commissioner shall terminate the approval and withdraw the permission subject to such conditions as he deems fit.
