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MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION
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Notification No. FA-3-29-2011-l-V(75). Dated 4th October 2011

WHEREAS the State Government considers that the following amendments in the Madhya Pradesh Vat Rules, 2006 should be made;

Now, THEREFORE, in exercise of the powers conferred by Section 71 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the State Government, hereby, makes the following further amendments in the Madhya Pradesh Vat Rules, 2006, namely :-

AMENDMENT

In the said rules,-

(1) in rule 64, after sub-rule (1), the following proviso shall be inserted, namely :-

"Provided that where a miscellaneous application is furnished electronically through the official web portal of the department, no fees shall be payable."

(2) for rule 76, the following rule shall be substituted, namely :-

"76. Transit of goods by road through the state and issue of transit pass

(1) When a vehicle coming from any place outside the State and bound for any other place outside the State, carrying goods as are notified for the purpose of clause (c) of sub-section (2) of Section 57 passes through the State, the driver/any other person in-charge of the vehicle shall submit an application in form 59 in triplicate to the check post officer of the check post or barrier, in any, established near the point of entry into the State (hereinafter referred to as the entry check post).

(2) The Check post officer of the entry check post shall, after examining the documents and after making such enquiries as he deems necessary, issue to the transporter the duplicate and triplicate copies of the application containing transit pass, retaining the original himself; the pass shall specify the check post or the barrier of the State (hereinafter referred to as the exit check post) to be crossed by the vehicle and the time and date upto which it should be so crossed, the transit pass may be authenticated by affixing a bar code or by any other method, as may be decided by Commissioner.

(3) The driver/any other person in-charge of the vehicle shall stop his vehicle at exit check post, surrender the duplicate copy of the transit pass and allow the check post officer to inspect the documents, consignments and goods in order to ensure that the consignments being taken out of the State are the same for which the transit pass has been obtained. The Check post officer of the exit check post shall issue a receipt on the triplicate copy of the transit pass for the duplicate copy surrendered by the transporter.

(4) The Check post officer of the exit check post shall have powers to detain unload and search the contents of the vehicle for the purpose mentioned in sub rule (3)."

(3) In Form 10.—

(a) in the 'General Information', against the item ''Details of bills issued during return period", the words "From S. No ................. to S. No .................." shall be omitted;

(b) in Part A, in item 2, after sub-item (h), the following sub-item shall be inserted, namely :-

"(ha) Value of goods on which tax is leviable on the basis of weight, volume, measurement or unit";

(c) after Part C, the following Part shall be inserted, namely :-

"Part CA : Tax by weight, volume, measurement or unit on certain goods

Description of goods Rate of tax Weight/volume/ measurement/unit Turnover of goods Tax
         
      Total  

(d) in Part H, in item 1, for the bracket, symbol and letters "(B+C)", the bracket, symbols and letters "(B+C+CA)" shall be substituted.

(4) for Form-59, the following form-59 shall be substituted, namely :-

"Form 59

[See rule 76(1)]

(to be submitted in triplicate)

*Original/Duplicate/Triplicate

Application for issue of Transit Pass (to be submitted in triplicate)

To,

The Check Post Officer,

.............................Check Post.

I........................ S/o, Shri...........................................R/o..................................... (full address) hereby declare that I am the transporter of the vehicle No........................... belonging to .................................... (name and address of the owner/transporting agency).

2. I hereby declare that the consignments detailed overleaf being carried by the above vehicle are meant for destination in other state. They will not be unloaded or delivered anywhere in Madhya Pradesh.

3. My vehicle/*Truck will cross Madhya Pradeh for.......................... (name of the other State), Border at ..............................Check Post on or before (date) by .............................. hours (time).

Date  
Time  
Place Signature
  Status

Transit Pass

Sr. No ...........................

Vehicle*/Truck No ........................... carrying the consignments mentioned overleaf is permitted to cross Madhya Pradesh to ...........................(name of the state) border at ...........................check post by ...........................hours on or before ........................... date ...........................

Place  
Date  
Time Signature of the check post Officer .......
  check post. .......................
  (SEAL)

*Strike out whichever is not applicable.

Certified that I, have received the duplicate copy of this pass

Place  
Date  
Time Signature of the check post Officer .......
  check post. .......................
  (SEAL)

Overleaf

Details of consignment carried by the vehicle

1. (a) Name and complete address of the consignor,  
(b) TIN under the State Sales Tax law of the appropriate State (if any).  
2. (a) Name and complete address of the consignee,  
(b) TIN under the State Sales Tax act of the appropriate State (if any).  
3. Name and complete address of the person to whom goods will be delivered in case his consignee is described as self in the declaration.  
4. Place from which goods dispatched  
5. Destination (including District)  
6. Brief description of goods  
7. Total quantity  
8. Total weight  
9. Total value  
10. Consignor's invoice No. and date  
11. (a) Name and address of the carrier (transport company or owner of the vehicle).  
(b) PAN  
(c) Service Tax Registration No.  
(d) Details of the vehicle with its number  
(e) Name and address of the driver of the vehicle.  
(f) Name and address of the person in-charge of the goods.  
(g) Bilty/L.R.No. and date  
12. In case of transhipment of goods in transit-  
(a) Name and address of the carrier (transport company or owner of the vehicle).  
(b) PAN  
(c) Service Tax Registration No.  
(d) Details of the vehicle with its number  
(e) Name and address of the driver of the vehicle.  
(f) Name and address of the person in-charge of the goods.  
(g) Bilty/L.R.No. and date  
13. Name of three cities likely to be crossed by the vehicle while passing through the State.  
14. Name of the exit check post through which the vehicle would cross the State border.  

  Signature ...........................
  Status ...........................

By order and in the name of the Governor of Madhya Pradesh,

R. K. YADAV,

Addl. Secy.