Vat Actupdated - RS Goyal & Associates

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2 57 : Establishment of check-post and inspection of goods while in movement.
(1) The State Government or the Commissioner may, with a view to prevent or check
evasion of tax under this Act, set up or erect in such manner as may be
prescribed, check posts or barriers at such places in the State, excluding railway
premises, as may be notified in the official gazette and an officer, not below the
rank of Assistant Commercial Tax Officer shall be in-charge of the check post
(hereinafter referred to as the check post officer) and he shall be assisted by other
category of officials:
Provided that the Commissioner shall not set up a check post or erect a
barrier for a period exceeding six months at a time.
(2) The driver or the person in-charge of a vehicle or carrier or of goods in movement
( hereinafter referred to as the transporter ) shall –
(a)
(b)
(c)
(d)
carry with him an invoice, bill or challan or any other document and
prescribed declaration forms issued by the consignor or consignee of the
goods in movement and challan, bilties or any other document issued by
the transporter ;
stop the vehicle or carrier at every check-post or bring and stop the vehicle
or carrier at the nearest check-post, while entering and leaving the limits of
the State, set up under sub-section (1);
furnish all the documents including prescribed declaration forms relating to
the goods before the check post officer;
give all the information relating to the goods ; and
(e)
allow the inspection of the goods by the check post officer or any other
person authorised by the check post officer :
Provided that the documents including prescribed declaration forms
shall be required to be carried and / or furnished only in respect of the
goods as may be *notified* by the State Government.
20 Provided further that if the transporter transporting goods by a road
on which check post or barrier is not established, furnishes the documents
including declaration form specified in clause (a) at the nearest Commercial
Tax Office, immediately after entry into the State of Madhya Pradesh or
before exit from the State, he shall be deemed to have complied with the
requirement made under clause (b). 20
(3) The form of declaration specified in sub-section (2) shall be obtained by a
registered dealer in the prescribed manner.
(4) The documents required to be furnished under sub-section (2), may be furnished
by means of such electronic devices, and may be accompanied by such
processing fee, as may be prescribed.
(5) Where any goods are in movement within the territory of the State of Madhya
Pradesh, any officer, not below the rank of an Assistant Commercial Tax Officer,
as may be authorised by the Commissioner, may for the purposes of this Act, stop
the vehicle or the carrier or the person carrying such goods, for inspection, at any
place or inspect such goods and the documents relating to the goods which are in
the possession or control of a transporting agency or person or other such bailee