(1) check-post shall be set up and barriers erected across roads as provided under sub-section (1) of section 75. The barriers shall be in the form of contrivances to enable traffic to be stopped.

(2) No person shall, during the movement of goods in the course of inter--State trade or commerce, transport beyond a check-post any goods the sale of which is liable to tax under the Act except after filing declarations in Form VAT XX in triplicate and presenting it to the check-post officer:

Provided that no declaration in Form VAT XX be filed if the value of the taxable goods transported in a vehicle does not exceed rupees ten thousand."

(3) When the owner or person in charge of the vehicle carries with him a Sale Bill or Tax Invoice or invoice covering all the goods being carried in the said vehicle at that point in time, bearing the full name, address and TIN of the purchaser as well as the seller, he shall not be required to file the form specified under sub-rule (2) provided that a copy or photocopy of the bill or tax invoice is submitted at the check-post and an endorsement to that effect is obtained on above mentioned documents:

Provided that no such bill or tax invoice be filed if the value of the taxable goods transported in a vehicle does not exceed rupees ten thousand.

(4) In respect of clearing or forwarding house or agency, transporting agency, shipping agency, shipping out agency, steamer agency, transporting the notified goods in or out of the State or through any of the check-post, shall, in lieu of Form VAT XX, furnish a authenticated xerox copy of the trip sheet or any other document giving the details of cargo transported, to the Commercial Tax Officer having jurisdiction over the area in which the principal office of such agencies is located ,within 48 hours from arrival of the carrier at the destination or a crossing of any of the check-posts, as the case may be.

Provided that the owner or person transporting the goods in contravention of sub-rule (2) or sub-rule (3) shall be deemed to have committed a breach of these Rules and shall be punishable with fine which may extend to twice the amount of tax leviable on such goods.

(5) Generally an inspector shall be in charge of a check-post and he may be assisted by such staff as may be necessary. However, till independent checkposts for VAT are set up for administration, the Government may notify the Excise Check-posts as check-posts for the purposes of the Act and may appoint any suitable official from Excise Department to be an Inspector in-charge of such check-post.

(6) The driver of the vehicle carrying goods or the person in charge of the goods shall file all the three copies of the declarations in specified form at the check-post. The officer-in-charge of the check-post shall sign and date each copy of the declaration and mark it with the seal of the check-post. He shall then return one copy to the driver or the person in charge of the goods. Of the two copies of the declarations retained at the check-post, one shall be pasted in a guard file to be kept there and the other forwarded to the Appropriate Assessing Authority of the ward, in which the consignor or the consignee, as the case may be, has his principal place of business.

(7) In case of agencies referred to in sub-rule (4) transporting the goods, the driver of the vehicle carrying the goods or the person in charge of the goods shall produce the trip sheet or any other document giving the details of the goods transported to in charge of the check-post who, if need be, shall take the necessary details and return the trip sheet duly endorsed to the driver.

(8) Every officer of the Commercial Tax Department not below the rank of inspector shall have authority to intercept and check and search any vehicle for the purpose of sub-sections (3) and (4) of section 75.