(1) every clearing, forwarding and booking agent, dalal and person transporting goods shall send an information in form 61 about the business carried on by him to the appropriate Commercial Tax Officer within thirty days from the date of coming into force of this rule or the commencement of business whichever is later and obtain an acknowledgment therefor from the Commercial Tax Officer.

(1A) Notwithstanding anything to the contrary in sub-rule (1), a person transporting goods (transporter) involved in transshipment in the State of Madhya Pradesh of goods notified under sub-section (2) of section 57 carried from a place outside the State to a place outside the State, shall make an application in Form 61-A for enrolment within thirty days from the date of coming into force of this sub-rule or the commencement of business, whichever is later, and obtain an acknowledgement therefore from the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf.

(2) The Commercial Tax Officer shall, on receipt of any intimation under sub-rule (1), enter in a register in form 62 the particulars given therein.

(2A) The Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf shall, on receipt of application under sub-rule (1A), enter in a register in form 62 the particulars given therein and then grant an enrolment certificate in Form 61-B.

(2B) The statement required to be furnished under sub-section (1A) of section 62 shall be in Form 61-C and shall be furnished for every quarter of a year by the person referred to in sub-section (1A) of section 62 to the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf of the Circle in whose jurisdiction the Office of the person is situated, within thirty days of the expiry of the quarter.

(2C) The provisions of sub-rules (1A), (2A) and (2B) shall be applicable as and when facility for enrolment and submission of statement electronically is available on the official web portal.

(3) Where any goods handled by any agent or person referred to in sub-section (1) of section 62 have been consigned by the consignor to 'self' and such goods are delivered by such agent or person to any person other than the consignor, the agent or person shall ascertain and keep the record of full name and address of the person taking delivery of the goods, the name of the dealer with his registration certificate number under the Madhya Pradesh Vat Act, 2002, if any, and if the person taking delivery is not a dealer but taking delivery for and on behalf of a dealer the name and address of such dealer and his registration certificate number under the said Act.

(4) All accounts, records, register and documents maintained by any agent or person referred to in sub-section (1) of section 62 shall at all reasonable times be open for inspection by any officer above the rank of an Assistant Commercial Tax Officer and by the Assistant Commercial Tax Officer with the written permission of the Commercial Tax Officer.