(1) No person shall transport, or cause to be transported, any consignment of goods referred to under sub-section (1) of section 61 exceeding such quantity or value as may be specified in the notification, except after applying for grant of and obtaining an electronic transaction identification number on the official website of the Commercial Taxes Department in the manner specified hereinafter.
(2)(a) In case of goods being imported from any other State, by or on behalf of a dealer who is in possession of a valid certificate of registration the application for the said electronic transaction identification number shall be made by the dealer.
(b) Every applicant referred to in clause (a) shall, in respect of consignments proposed to be transported as aforesaid, upload such details as the Commissioner may, by notification issued in this behalf, specify.
(c) Every application under clause (a) shall be processed, and the electronic transaction identification number generated and communicated to the applicant, in such manner as may be specified in the notification issued under clause (b).
(d) The driver of the vehicle carrying the goods or the person incharge of the goods shall, upon demand, communicate the electronic transaction identification number granted in respect of the goods to the monitoring authority for verification who shall deal with the same in such manner as may be specified in the notification issued under clause (b).
(e) The manner in which the electronic transaction identification number is to be communicated for verification to the monitoring authority and the period for which the said number shall be valid may be specified in the notification issued under clause (b).
(3) (a) In case of goods being imported from any other State, by or on behalf of a person other than a registered dealer, the application for the said electronic transaction identification number shall be made by the person transporting the goods on behalf of such person.
(b) The provisions of clause (b), clause (c), clause (d) and clause (e) of sub-rule (2) shall, mutatis mutandis, apply to an application under clause (a).
(4) (a) If any such consignment is to be transported by or on behalf of a registered dealer within the State, the application for the said electronic transaction identification number shall be made by the selling dealer.
(5) (a) If any such consignment is to be transported by or on behalf of a person other than a registered dealer within the State, the application for the said electronic transaction identification number shall be made by the person transporting the goods on behalf of such person.
(6)(a) If any such consignment is to be transported from any place within the State to any place outside the State, the application for the said electronic transaction identification number shall be made by-
(i) the dealer, in a case where such consignment is being transported by or on behalf of a registered dealer, or
(ii) the person transporting the goods, in all other cases.
Explanation 1.- For the purposes of this rule the expression "monitoring authority" shall mean-
(i) The Deputy Commissioner of Commercial Taxes, the Assistant Commissioner of Commercial Taxes, the Commercial Taxes Officer or the Assistant Commercial Taxes Officer exercising jurisdiction in respect of the concerned checkposts or any checkposts en route; or
(ii) The Deputy Commissioner of Commercial Taxes, the Assistant Commissioner of Commercial Taxes, the Commercial Taxes Officer or the Assistant Commercial Taxes Officer exercising jurisdiction in respect of any of the Circles en route; or
(iii) Any of the authorities exercising jurisdiction under section 86 in respect of any Bureau of Investigation enroute.
Explanation 2.- The electronic transaction identification number generated under this sub-rule shall be deemed to be declaration for the purposes of section 61.