61. Delivery note, declarations, surety bond and personal bond. -

(1) The delivery note and the declaration referred to in sub-section (2) and (4) of section 34 shall be in Form VAT-XXVI and VAT-XXVI-A respectively.

(2) The declaration referred to in the first proviso to sub-section (4) of section 34 shall be in Form VAT- XXVII.

(3) For purposes of sub-section (6) of section 34, the owner of goods or his representative, the driver or other person-in-charge of the goods vehicle or vessel on behalf of the owner of the goods, shall furnish security, or execute a bond with or without sureties as the officer concerned shall direct the security bond and the personal bond shall be in Forms VAT-XXVIII and VAT-XXVIII-A respectively.

(4) Notwithstanding anything contained in this rule, no declaration shall be required in respect of the transport of goods meant for personal use and such goods shall not be detained at the check-post/ barrier or other place.