No person shall transport any consignment of goods referred to under sub-section (2) of Section 72 exceeding such quantity, as maybe specified in the notification, except in accordance with the following conditions, namely :-

(1) If any such consignment is to be so transported by or on behalf of any unregistered dealer or by any other person; he shall :

(a) Make an application in Form JVAT 502 in triplicate, to the prescribed authority of the circle or the sub-circle, as the case may be, for grant of a permit in Form JVAT 503 to enable him to transport the consignment. The said authority, on being satisfied about the particulars furnished and after making such enquiry as may be deemed fit, shall countersign all the three copies of the application and prepare a permit in triplicate in Form JVAT 503; two copies of permit, together with two copies of the countersigned application shall be made over to the applicant, the third copy of both shall be retained by the said authority;

(b) Produce, where the consignment is to be transport from any Railway Station, Steamer Station, Airport or Post Office, notified under the said Section, for counter-signature before the prescribed authority of the Circle or the sub-circle, as the case may be, the Railway Receipt or other document required for the purpose of obtaining delivery of the consignment together with the two copies of the countersigned application in Form JVAT 502 and the two copies of the permits in Form JVAT 503. The said authority shall thereupon countersign the railway receipt or other document, seal the same with its official seal and make endorsement, on both copies of the countersigned application and the permit of such particulars, as may be necessary including particulars of goods to be actually transported, and shall sign, seal and date of endorsement. One copy of the countersigned application and of the permit shall be retained by the said authority and the other copy shall be returned to the dealer, the consignment shall thereafter the transported accompanied with the other copy of permit without undue restriction except for normal checking and inspection en-route;

Provided further, if any person(s) transporting the goods, without the aforesaid Declarations as issued under this sub-rule, by the In-charge of the Circle or by any Officer authorized in this behalf, shall be treated to be being transporting the goods without Declaration, and shall be treated the violation of sub-section (4) of Section 72 of the Act and shall follow the provisions of the Section 72 of the Act thereof, for such violation. Such declarations of the forms shall remain valid for Forty five days from the date of issue.

(c) Produce, where the consignment is to be transported from across or beyond any place, notified under Section 72 of the Act, other than Railway Station, Steamer Station, Airport or Post Office, the two copies of the counter-signed application in Form JVAT 502 and the two copies of the permit in Form JVAT 503 before the authority or officer authorized by the State Government under sub-section (3) of Section 72 of the Act, and exercising jurisdiction at the said place. The said authority or office shall, after such inspection and checking as may be deemed necessary endorse, on both copies of the countersigned application and the permit, such particulars of the goods to be actually transported and shall sign, seal and date the endorsement; one copy of the countersigned application and of the permit shall be retained by the said authority or officer and the other copy shall be returned to the dealer, and the consignment shall thereafter be transported accompanied with other copy of the permit without undue restriction except for normal checking and inspection en-route.

(2) Notwithstanding anything contained in sub-rule (1), a VAT dealer, who is in possession of a valid certificate of registration in Form JVAT 106 or 108 and, and where any such consignment is to be transported by or on behalf of such dealer, he shall fill in all the columns of Form JVAT 504P, 504G or 504B (presently known as Sugam P, Sugam G or Sugam B respectively) as the case may be, obtained by such VAT dealers electronically through the departmental online system and

(a) If any such consignment is to be transported by or on behalf of a dealer, within the state, he shall carry a Tax Invoice or an invoice, or a cash memo, or a bill in the case of movement as a result of sale or a challan in case the movement is otherwise than as a result of sale, and supported by a Declaration in in Sugam P, in respect of goods which is being transported or is otherwise in transit or in transit storage and produce such cash memo or bill and produce such invoice or cash memo or bill or challan, as the case may be with aforesaid Form of declaration on Demand before the prescribed authority.

(b) In case of goods being imported from any other state into the State of Jharkhand, by or on behalf a dealer who is in possession of a valid certificate of registration, the person transporting the goods or the dealer, as the case may be, he shall carry a Tax Invoice or an invoice, or a cash memo, or a bill in the case of movement as a result of sale or a challan in case the movement is otherwise than as a result of sale, and supported by a Declaration in Sugam G, in respect of goods which is being transported or is otherwise in transit or in transit storage and produce such cash memo or bill and produce such invoice or cash memo or bill or challan, as the case may be with aforesaid Form of Declaration on demand before the Prescribed Authority.

(c) In case of goods being exported from the state to any other state, by or on behalf a dealer, the person transporting the goods or the dealer, as the case may be, he shall carry a Tax Invoice or an invoice, or a cash memo, or a bill in the case of movement as a result of sale or a challan in case the movement is otherwise than as a result of sale, and supported by a Declaration in Sugam B, in respect of goods which is being transported or is otherwise in transit or in transit storage and produce such cash memo or bill and produce such invoice or cash memo or bill or challan, as the case may be with aforesaid Form of Declaration on demand before the Prescribed Authority.

Explanation: In case of such online generated declarations provisions of sub-section (9) of Section 60 shall apply

(3) Omitted w.e.f. 22-10-14.

(4) (a) 'The Prescribed Authority or departmental online system may refuse or block issuance of such declarations in Sugam P, Sugam G and Sugam B to a registered dealer in the circumstances when,

(i) a dealer has dues of admitted tax or assessed tax or interest or penalty under the Act or under CST Act, 1956 or under the repealed Act(s),

(ii) a dealer files abstract for any month or return for any quarter showing nil turnover,

(iii) tax on interstate purchase and corresponding tax on sale is disproportionate to each other,

(iv) a dealer is not complying with the provisions of the Act and rules.

(b) Such online generated declarations shall remain valid for the period as set out in notifications issued by the department from time to time.

(5) Before furnishing the declaration in Form JVAT 503, the dealer or any person authorized by him in his behalf, shall fill in all required particulars in the Form and shall also affix his signature in the space provided in the Form for this purpose.

(6) Omitted w.e.f. 22-10-14.

(7) Omitted w.e.f. 22-10-14.

(8) Omitted w.e.f. 22-10-14.

(9) If any error or omission is found by the dealer in such declarations generated electronically through the departmental online system, he shall report the fact to the Prescribed Authority within the prescribed period as notified in the notifications issued by the department from time to time for such purpose and in respect of each such declaration, shall furnish to the Prescribed Authority, an indemnity bond in Form JVAT 122 against any possible loss to the Government.

(10) The declarations forms as prescribed in this rule shall not be transferable.

Provided the prescribed declarations under this rule shall not determine the nature of any transaction.

(11) Notwithstanding anything contained in this rule, the commissioner may exempt any VAT dealer or class of dealers whose taxable turnover exceeds Rs.200 crores a year, for issuing and carrying any declarations under this rule and for this the commissioner shall determine the respective manner and criteria thereof.

(12) Notwithstanding anything contained in this rule, the Commissioner may evolve a criteria and direction, other than those prescribed in this rule for the purpose for requisition, obtainment and cancellation of the prescribed declarations as prescribed under sub-rule (2) of this rule electronically.

(13) (i) Such declarations as downloaded electronically under sub-rule (12), shall be treated to be the prescribed declarations under sub-rule (2) of this rule and the notifications issued thereunder.

(ii) For the term appearing in Sugam G and Sugam B as, "not transferable"; the following shall be substituted: "save as provided in sub-rule (10) of rule 42: not transferable".

(14) The term, "consignment", appearing in this rule shall mean and include the description of goods in term of quantity and value as declared in the bill/ invoice/ challan being transported in the vehicle or vehicles for the purpose of Section 72 and notification issued thereunder.