42. Restriction on Movement of Goods

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 till in all the columns of Form JVAT 504P, 504G or 504B as the case may be, obtained by such VAT dealers and as authenticated by the Prescribed Authorities wherever necessary under sub-rule (4) of this rule, 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 Form JVAT 504P, 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 Form JVAT 504G, 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 Form JVAT 504B, 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.

(3) Registered VAT dealers shall get the declaration(s): in Form JVAT 504P or 504G or 504B as the case may be; printed themselves in a "Security Press" or "Registered Printing Press" or "Self Printed through own Computer System", and such Forms shall bear printed serial number and name of the Printing Press or shall bear as "Self Printed" or "Computer Generated" in Bold letters, and shall issue such Forms in a bound book containing 25 leaves in triplicate, duly perforated.

Explanation-

(I) The Declaration(s) Form JVAT 504P or 504G or 504B, as mentioned in sub-rule (2)(a), (2)(b) and (2)(c) shall be the Form of Declaration for transport of goods, within the State of Jharkhand in Pink colour, from outside the State of Jharkhand into the State of Jharkhand in Green colour and to outside the State of Jharkhand from the State of Jharkhand in Blue colour.

(II) Notwithstanding anything contained in the Explanation (I) of this sub-rule, when the Declaration(s) in Form 504P or 504G or 504B are "Self Printed through own Computer "System", the respective colours, as prescribed in the preceding explanation, shall not apply. Provided when such Declaration(s) are "Self Printed through own Computer System" the provisions of sub-section (9) of Section 60 shall apply.

(III) Registered Printing Press means a 'Press' registered permanently under the Industry Department and Commercial Taxes Department.

(4) Before issue of declaration in Form JVAT 504G, the volume shall be authenticated by the In-charge of the circle or any other officer of the circle authorised in this behalf, where such dealer is registered.

Provided, if any Registered VAT Dealer issues the aforesaid Declarations and uses the same, without the authentication 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 authentication of the forms shall remain valid for six months from the date of validation.

Provided further that the Prescribed Authority may refuse to authenticate such Declarations in Form JVAT 504G, in the circumstances when there are any dues of admitted VAT payable or assessed VAT payable or Interest payable or Penalty payable or if the Prescribed Authority, is of the opinion that the registered VAT dealer is not complying the provisions of the Act and the rules.

(5) Before furnishing the declaration in Form JVAT 503 or JVAT 504 series, 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. Thereafter, the counterfoil of the Form shall be retained by the dealer, and the other two portions marked 'Original' and 'Duplicate' shall be made over by him to the person transporting goods.

(6) The selling dealer shall also maintain, serially and chronologically, a complete account in a Register in respect of all Forms of Declarations printed and issued by him in Form JVAT 509 and also file a statement of Forms along with the Annual Return.

(7) The purchasing dealer shall also maintain serially and chronologically a complete account in separate Register in respect of the Forms of Declaration, received by him from the selling dealer in Form JVAT 510.

(8) Every Declaration authenticated by the Prescribed Authority, shall be kept by him in safe custody and he shall be responsible for the loss, destruction, or theft of any such form and loss of Government revenue, if any, caused thereby.

(9) If any such authenticated Declaration, before it is issued, is signed and dispatched by the consignor, is lost, destroyed or stolen from his custody, the dealer shall report the fact to the Prescribed Authority within seven days from the date of such loss, destruction or theft, make appropriate entry in the "Remarks" column of the register and take such other steps to issue public notice of loss, destruction, theft 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 Government.

(10) The Declaration Form(s) as prescribed in this rule shall not be Transferable.