(1) Where the state Government decides to set up a check-post, under Section 72 at any place in this state, the location of such check-post shall be notified in the official Gazette. When a check-post is set up on a thoroughfare or road, barrier may be erected, across the road or thoroughfare, in the Form of a contrivance to enable traffic being intercepted, detained and searched.

(2) No person shall transport across or beyond a check-post to any place outside the State of Jharkhand, any goods notified under Section 72 exceeding such quantity as may be specified in the notification, except after filing a Declaration in Form JVAT 502 or JVAT 504P or 504G or 504B as the case may be, in triplicate, before the Appropriate Authority or officer authorised by the state Government in this behalf.

(3) The said authority or officer, on being satisfied about the particulars furnished, shall countersign the Declarations and seal them with his official seal; two copies of the Declaration shall be returned to the person filing it after endorsing on one of these copies the particulars of the authority or officer to whom it shall be surrendered.

(4) The driver of the vehicle carrying the goods or the person in charge of the goods shall produce the countersigned Declarations, for inspection and checking at any other check post, which may fall in the route, and shall surrender one copy thereof to the authority or officer to whom he has directed under sub-rule (3) to surrender it.

Explanation: For the purposes of this rule expression 'Appropriate Authority or Officer' shall mean the authority or officer-in-charge of a check- post.

(5) Where a vehicle carrying goods, coming from any place outside the State and bound for any other place outside the State, while passing through the State shall cross one of the check-posts situated in the State or pass through the notified routes within such time as mentioned in application Form JVAT 117, failing which it shall be presumed that the goods carried thereby have been sold within the State by the owner or person- in-charge of the vehicle and accordingly the tax is assessed and penalty shall be levied under sub-section (4) , (5) and (6) of Section 72.

Provided that the driver of the vehicles carrying the goods or person-incharge of the goods shall inform the in-charge of the last exit check-post as mentioned in JVAT 508 (Transit Pass) about reason of delay for late arrival against such time and officer-in-charge of the last check-post after being satisfied may condone such delay.