(1) Where a vehicle coming from any place outside the State and bound for any other place outside the State, carrying goods referred to in sub-section (1) of Section 48 passes through the State, the owner or a person duly authorised by such owner or the driver or person-in-charge of a vehicle or of goods in movement , as the case may be before entering into the state shall prepare and submit online declaration containing all the information regarding the goods, the vehicle, the document of the title to the goods/ GR/ bilty and the movement of goods and other information as required in the Form (hereinafter called "Transit-Pass") as may be prescribed by the Commissioner, complete in all respect in such manner and within such time as may be prescribed by the Commissioner. The owner or a person duly authorised by such owner or the driver or person-in-charge of a vehicle or of goods in movement, as the case may be while carrying such goods shall carry with him two copies of such "Transit Pass" duly signed by him, the document of the title to the goods/GR/bilty and invoice/bill or challan/ like document and after his exit from the state shall submit online declaration containing the description of the proof of crossing the state or reaching the other state and other information in a form, manner and within such time as may be prescribed by the Commissioner, and shall also submit, the satisfactory proof of crossing the State or reaching the destination State to such officer as may be authorised for this purpose by the Commissioner whenever so required by such officer failing which it shall be presumed that the goods carried thereby have been sold within the State.

provided that where the goods carried by such vehicle are, after their entry into the State, transported outside the State by any other vehicle or conveyance, the onus of proving that the goods have actually moved outside the State shall be on the person-in-charge of the vehicle for which transit pass was prepared and submitted.

provided further that in certain circumstances, online submission of "Transit-Pass" and of information regarding exit from the state may be relaxed by the Commissioner for a specified period.

provided further that with a view to ensure that there is no evasion of tax the vehicle, referred to in this section shall enter into and exit from the State only from such places as notified by the Commissioner.

Explanation:-

In the circumstances where online submission of Transit Pass is relaxed, the provision of preparation of Transit Pass before entering into the State and the provision of carrying it during transportation shall remain effective. In such case before exit from the State the vehicle along with the goods shall be stopped at a place notified by the Commissioner and the copy of Transit Pass be submitted to the officer so authorised for this purpose by the Commissioner at a place notified by the commissioner, failing which it shall be presumed that the goods carried thereby have been sold within the State.

(2) In such a case as referred to in the above sub section the owner or a person duly authorised by such owner or the driver or person-in-charge of a vehicle or of goods in movement, as the case may be shall jointly and severally be liable to pay tax on such presumed sale of goods and also for payment of amount of penalty that may be imposed under the provisions of this Act.

(3) Every person for whom a presumption under sub-section (1) exists that the goods have been sold within the State, such person/s, shall be assessed to tax on the goods covered by each Transit-Pass separately by the officer authorised for this purpose by the commissioner.

provided that such assessment may be done in the cases arising before or after the date of commencement of this provision.

provided further that no order of assessment or penalty under this section shall be passed until a reasonable opportunity of being heard is given.