DEMO|

The Chhattisgarh Value Added Tax Rules, 2006.
CHAPTER XI

69. Establishment of check posts and barriers -

(1) A check post shall be set up at a place notified by State Government or the Commissioner under sub-section(1) of section 58 by erecting a barrier across the road or thoroughfare to enable vehicles intercepted , detained or searched.

(2) Every transporter transporting goods notified under sub-section (3) of section 58 (hereinafter referred to as the notified goods) shall carry with him an invoice, bill or chalan or any other document indicating the name of the consignor and consignee, the place of dispatch, the place of destination and the description, quantity and value of the goods and shall be signed by the consignor.

(3) Every transporter transporting the notified goods beyond a check post or barrier, shall file in duplicate, before Check Post Officer, a true and complete declaration in form 59 obtained in the manner specified in sub-rule (1) of rule 74 duly signed and verified by the consignor. If the check post officer is satisfied that the particulars furnished in the declaration are correct, he shall sign with date in each copy of the declaration and mark it with seal of the check post. He shall then return one copy of declaration to the transporter.

(4) The transporter shall produce the declaration duly signed and dated by the said officer for inspection and checking at any other check post witch may fall on the route.

(5) The copy of the declaration retained at the check post shall be forwarded after making entry thereof in the register kept at the check post, to the Commercial Tax Officer in whose circle the place of business of the consignor or consignee, as the case may be, is situated.