Vat Actupdated - RS Goyal & Associates

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of tax, payment and recovery of tax and interest, appeal and revision, apply to the
transporter deemed to be a dealer under sub-section (15).
(17) Subject to such restrictions and conditions and in such manner as may be
prescribed, a transporter, on whom a penalty has been imposed under sub-section
(8), may opt to pay in lieu of penalty a lump sum amount, which shall be [ twice-
1.4.2006 to 31.3.2007 ] [ 6 five times - 1.4.2007 to 11.5.2008 6 ] 11. three times 11. the
amount of tax referred to in sub-section (8) and once the transporter has exercised
the option he shall not have any right to challenge the order of penalty in any
forum .
Explanation.- For the purposes of this section –
(i) "vehicle or carrier" means any means of transportation to carry goods from one place to
another place; and
(ii) "goods in movement" means,-
(a) the goods which are in the possession or control of a transporting agency or person
or other such bailee;
(b) the goods which are being carried in a vehicle or carrier belonging to the owner of
such goods; and
(c) the goods which are being carried by a person. 2
58. Transit of goods by road through the State and issue of transit pass
(1) When a vehicle coming from any place outside the State and bound for any other place
outside the State passes through the State, the driver or other person in-charge of such
vehicle (hereinafter referred to as transporter) shall obtain in the prescribed form and
manner, a transit pass from the check post officer of the first check post after his entry in to
the state and deliver it to the check post officer of the last check post before his exit from
the State, failing which it shall be presumed that the goods carried in such vehicle have been
sold within the State by the transporter.
(2) The check post officer at the entry point who issues the transit pass shall intimate the
information contained in the transit pass issued by him to the check post officer of the check
post or barrier near the point from which the transporter declares that the goods shall be
taken out of the State, If within a week of receipt of the transit pass the vehicle or the goods
covered by the transit pass do not report at the exit point the check post officer of the check
post or barrier at the exit point shall bring immediately this fact to the notice of the check post
officer of the check post or barrier at the entry point. The later officer shall then initiate action
to recover the penalty which could have been levied under the provisions of section 57 from
the transporter.
(3) The provisions of section 57 shall mutatis mutandis apply in relation to any goods or any
vehicle along with the goods covered by the transit pass.
59. Power to check goods at the point of loading and unloading: -
2 Omitted 2
60. Power to check goods in transit -
2 Omitted 2
61 - Regulation of delivery and carrying goods away from Railway premises -