(1) A check post shall be set up at a place notified by the State Government or by the Commissioner under sub-section (1) of section 57 by erecting a barrier across the road or thoroughfare to enable vehicles being intercepted, detained or searched.

(2) Every transporter transporting goods notified under sub-section (2) of section 57 (hereinafter referred to as the notified goods) shall carry with him an invoice, bill or challan or any other document indicating the name of the consignor and consignee, the place of dispatch, the place of destination and the description, quantity and value of the goods and shall be signed by the consignor.

(3) Every transporter transporting the notified goods beyond a check post or barrier, shall file all the documents including a true and complete declaration in form 49 obtained in the manner specified in sub-rule (1), (2) and (2A) of rule 75 or in form 50, as the case may be, duly signed and verified by the consignor/consignee, in duplicate, before Check Post Officer or the official assisting him. If the check post officer or the official assisting him is satisfied that the particulars furnished in the documents including declaration are correct, he shall sign with date in each copy of the documents and / or declaration and mark it with seal of the check post, or issue an computer generated e-gate pass containing the particulars as may be decided by the Commissioner. He shall then return one copy of the documents including declaration to the transporter.

Provided that in case of emergent purchases , photocopy of the form 49 permitted in the manner specified in sub-rule (11) of rule 75 by the appropriate Commercial tax officer or any other officer authorised by the commissioner in this behalf, can be filed before the Check Post Officer or the official assisting him.

Provided further that the Form 88 prescribed under the Madhya Pradesh Vanijyik kar Niyam, 1995 may be used for the purpose of these rules for a period of three months from the date of commencement of these rules or the date of issue, whichever is later, with suitable modifications.

Provided also that,-

(a) if the transporter carries with him a declaration "e- Gatiman" in the form of S. M. S. (mobile) obtained after sending particulars i.e. in/out, Madhya Pradesh dealer's TIN, other State dealer's TIN, commodity code, commodity details and quantity (optional), invoice number and date, invoice amount, vehicle number, driver's mobile number (optional), date and approximate time (optional) of entry in State of Madhya Pradesh, by S.M.S. to the department, shall be deemed to have complied with the requirement made under clause (a) of sub-sectin (2) of section 57 of carrying declaration with him. The declaration "e-Gatiman" shall contain the particulars of declaration number, in/out, Madhya Pradesh dealer's TIN, commodity, invoice number and date, invoice amount, vehicle number and any other detail as may be decided by the Commissioner;

(b) The declaration e-Gatiman shall be valid for a period of thirty- days from the date of issue.

(4) The transporter shall produce the documents including declaration duly signed and dated by the said official for inspection and checking at any other check post which may fall on the route.

(5) The copy of the documents including declaration retained at the check post shall be forwarded to the Commercial tax officer or any other officer authorised by the commissioner in this behalf in whose circle the place of business of the consignor or consignee, as the case may be, is situated.