(1) The owner of person-in-charge of goods vehicles, or vessel, entering the territories of the State or leaving the territories of the State shall also submit a declaration in triplicate, either electronically generated or otherwise and containing such particulars of goods, carried in such vehicle or vessel, as the case may be, before the-officer-in-charge of the check post or barrier and shall produce the copy of the said declaration, duly verified and returned to him by the said officer, before any authority or authorities as prescribed under section 48 of the Act, at the time of check of the vehicle en-route.

provided that where the owner or person in-charge of the goods vehicle or vessel, entering or leaving the territories of the State is unable to produce the required documents prescribed in the sub-section (1) above to the officer in-charge of the check-post or barrier, such owner or person in-charge of the goods vehicle or vessel shall be liable to pay a penalty of Rs.15,000/- (Rupees fifteen thousand only] for each offence:

Provided further that, before levying the penalty, the officer shall give the person affected an opportunity of being heard.

(2) For carrying out the purpose mentioned in sub-section (1), every carrier of goods, agent of transport company, booking agency or any person by whatever name called, having a place of business in the State of Andhra Pradesh or entering or leaving the territories of the State of Andhra Pradesh and transporting or clearing or forwarding goods on behalf of a dealer, shall be required to obtain a certificate of registration from the assessing authority of the area in which, it has a principal place of business or the place of destination of goods in the State of Andhra Pradesh in the manner, as may be prescribed.

(3) Every carrier of goods or transport company having a place of business in the State of Andhra Pradesh and transporting the goods on behalf of dealer shall obtain a Radio Frequency Identification (RFID) Tag or any other tracking device offered by the Department from the Commercial Tax Officer in whose territorial jurisdiction such carrier of goods or transporting company is located, for each of their vehicles or vessels by paying the requisite fee as notified by the Commissioner Such RFID Tag or any other tracking device shall accompany the vehicle or vessel carrying the goods in the State of Andhra Pradesh or to a destination outside the State or Andhra Pradesh:

Provided that, the carrier of goods or Transport Company described in sub-section (3) above, fails to obtain a Radio Frequency Identification (RFID) Tag or any other tracking device offered by the Department or tampers the Tag or device, he shall be liable for a penalty of Rs. 10,000/- (Rupees ten thousand only) or equal to the amount of tax on goods carried in the vehicle whichever is higher;

Provided further that, before levying the penalty the officer in-charge of the Check-Post or barrier shall give the person affected an opportunity of being heard.