(1) In order to obtain a transit pass under sub-section (11) of Section 72, the driver or the person-in-charge of a goods and vehicle shall submit an application in Form JVAT 117 to the officer-in-charge of the first check post or barrier, after his entry into the State and shall also furnish if so required, any other information that may be relevant and necessary.

(2) The officer-in-charge of the first check post shall, after examining the documents and after making such enquiries as he deems necessary, shall make out a transit pass in Form JVAT 508 in triplicate and issue the original and duplicate thereof duly signed by him to the driver or the person-in-charge of the goods and vehicle.

(3) The driver or the person-in-charge of the goods and vehicle shall carry the original and duplicate copies of the transit pass and shall surender the original copy to the officer-in-charge of the last check post or barrier before his exit from the State not later than 30 hours from the time of entry into the first entry check post of the state.

Provided that if the officer-in-charge of the preceding check post or barrier is satisfied that the driver or person in-charge of the goods was prevented by sufficient cause from surrendering the original copy within the aforesaid time, subject to the other provisions of the Rules, he may allow the vehicle to cross into the other state .

(4) The driver or the person-in-charge of the goods and vehicle shall stop the vehicle and allow the officer-in-charge of the last check post or barrier to inspect the documents, transit pass and the goods in order to ensure that the goods being taken out of the State are the same goods for which transit pass had been obtained.

(5) If on such inspection, the officer-in-charge of the last check post or barrier is satisfied that the goods being transported are the same goods both in quantity and description noted in the transit pass, he shall affix the seal of the check post on the duplicate copy of the transit pass under his signature and allow the vehicle to pass into the other State.

(6) If on such inspection, it appears that the quantity of goods under transport is less than the quantity noted in the transit pass or the description of the goods is different form the description noted in the transit pass, such officer-in-charge of the last check post or barrier shall presume that the goods to that extent have been sold within the State by the owner or other person-in-charge of the goods and vehicle and shall accordingly proceed to impose penalty to the owner of the goods and vehicle under sub-section (4) and (5) of Section 72. The said officer shall have the power to detain the vehicle so long as he may reasonably be deem it necessary.

(7) Powers of the nature referred to in sub-rule (6) may also be exercised by an officer of the Department not below the rank of a Commercial Taxes Officer. He may, inform the officer-in-charge of the first check post within seven days of such inspection, in case, he proposes to proceed to impose penalty to the owner of the goods and vehicle under sub-section (4) and (5) of Section 72.

(8) The original copy of the transit pass, so received by the officer-in-charge of last check post or barrier shall be sent by him by Registered Post, to the officer-in-charge of the first check post or barrier within ten days from the date of receipt from the driver or the other person-in-charge of the goods and vehicle. Action taken under sub-rule (6) shall also informed within the said time.

(9) The officer-in-charge of the first check post or barrier, if he is not in receipt of the original copy of the transit pass within thirty days of issue by him, shall send a report to the Commercial Tax Officer, having jurisdiction over the first check post or barrier, who shall proceed to impose penalty to the owner of the goods and vehicle under sub-section (4) and (5) of Section 72, to the owner of the goods and vehicle.

(10) Notwithstanding anything contained in this rule the Commissioner may evolve a criteria and direction other than those prescribed in this rule for the purpose of obtaining the transit pass electronically.