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