Section 52(3) in Gujarat Value Added Tax Rules, 2006
(3)(a)If for any reason, the vehicle after its entry into the State is not able to move out of the State within the stipulated time, the driver or the person-in-charge of the goods being transported in the vehicle shall, seek extension of time from:-(i)the officer who has issued the transit pass; or(ii)any other officer empowered to issue the transit pass in respect of the concerned entry check-post; or(iii)an Officer of the area specified by the Commissioner through a public circular where the vehicle is stationed at the time of seeking extension of time.(b)The officer specified in clause (a) shall, after examining the reasons for delay and after such inquiry as he deems fit, extend the time of exit by suitably amending the transit pass.
