(1) If any consignment of goods is being transported by road from a place outside the State of Bihar to another such place and the vehicle carrying the consignment passes through the territory of the State, the driver or any other person in-charge of the vehicle shall obtain transit permission in the prescribed manner from the authority of the first check-post falling en route after entry into the State and shall surrender the same transit permission to the authority of the last checkpost before leaving the State and in the event failure to do so within such time of leaving the first check-post falling en route, being a time not earlier than twenty four hours but not later than seventy two hours, as the Commissioner may by notification specify, it shall be deemed that goods so transported have been sold by the owner or the person in-charge of the vehicle within the State of Bihar.