DEMO|

MADHYA PRADESH VALUE ADDED TAX RULES, 2006
Chapter XI

Body 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:

Provided that where application with all details as mentioned in Form 59 is submitted electronically, an electronically generated e-transit pass containing particulars as may be decided by the Commissioner, shall be issued.

(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).