(1) The issue and use of Way bills and transit pass shall be regulated in the following manner, namely :-

(i) the way bills referred to in sub-rule (3) of rule 79, shall be supplied in triplicate on application in Form VAT-409 and on payment of cost, as may be fixed by Government from time to time.

(ii) the way bill referred to in clause (i), shall be issued with due authentication with official seal and signature by, or facsimile signature of the Assistant Sales Tax Officer or the Sales tax Officer or Deputy /Assistant Commissioner, as the case may be, having jurisdiction.

(iii) the way bill shall be issued to the dealer, who -

(a) consigns goods from a place inside the State to a place outside theState;or

(b) brings any goods into the State or receives any goods despatched from any place outside the State; or

(c) imports goods into the State from a place outside the State.

(iv) (a) application for subsequent issue of waybills referred to in clause(i) and clause (v) of this sub-rule shall be accompanied by an account of utilization in Form VAT-403.

(b) Before subsequent issue of waybills, the issuing authority shall cross verify the information furnished in Form VAT-403 with the information available in the Commercial Taxes Department database, copies of the utilized waybills received, if any, from the check gates and the state of tax compliance by the dealer;

(v) For issue of more than one booklet of waybills application shall be filed in Form VAT-410, and on receipt of such application, one or more booklets of waybills or part thereof may be issued to a registered dealer subject to a maximum of twenty booklets in case of dealers under a LTU and ten booklets in case of other dealers based on justification:

Provided that, if any dealer, requires booklets of waybill forms more than the quantity specified at a time, he shall make an application to that effect to the Deputy / Assistant Commissioner or the Sales Tax Officer, as the case may be, and if such requirement is found justified, the application along with recommendation and justification shall be forwarded to the Commissioner whose order shall be final in such cases:

Provided further that if a registered dealer, whose certificate of registration has been suspended under section 30 or who fails to furnish return under section 33 or who fails to comply with the requirements under section 61 or 73, the Sales Tax officer or the Deputy / Assistant Commissioner, as the case may be, may refuse to issue way bill after giving him reasonable opportunity of being heard:

Provided also that where a dealer is refused way bill under this clause, the Sales Tax Officer or the Deputy / Assistant Commissioner, as the case may be, shall pass an order to that effect and serve the order on that dealer.

(vi) authenticated printed way bills may not be insisted upon by the officer-in-charge of a check-post or barrier, where it is proved to his satisfaction that the owner of the goods transported is not a dealer and the goods transported are his house-hold or other articles intended for personal use.

(1-a) application made for issue of waybill under clause (i) and (v) of sub-rule (1) shall ordinarily be disposed off within three working days from the date of receipt of such application.

(1-b) Notwithstanding anything contained in sub-rule (1), with prior approval of Government, the Commissioner may, by notification, specify the goods for which waybills may not be issued by the department and dealers dealing in such goods shall use waybills printed by them in Form VAT-402B in respect of such goods from such date, in such manner and subject to such conditions and restrictions as may be specified by the Commissioner, in the notification.

(2) The way bill which shall bear the signature or facsimile signature and the official seal of the concerned Assistant Sales Tax Officer or Sales Tax Officer or Deputy / Assistant Commissioner referred to in clause (i) of sub-rule (1), shall be serially numbered and printed in triplicate, the first copy marked as "Original" the second copy marked as "Duplicate" the third copy marked as "Triplicate" and shall be in booklets of twenty-five forms each.

(3) Every registered dealer shall maintain a register in Form VAT-403, which may be produced at the time of second and subsequent issue of waybill forms, if so required.

(4) A person consigning goods from outside the State to a dealer belonging to the State will obtain waybill from the consignee inside the State.

(4a)  Notwithstanding the provisions regarding issue of way bills in sub-rules (1), (1-a), (2), (3) and (4), way bill in Form VAT-402 may be issued electronically, (electronic waybills) from such date in such manner and subject to such conditions and restrictions as the Commissioner may specify through notification:

Provided that electronic waybill(s) may also be generated by such dealer(s) from the designated website under such circumstances as may be notified by the Commissioner.

(5) The driver or the person-in-charge of the goods vehicle or carrier shall carry the way bill in duplicate in respect of each consignee and shall tender the original copy of the way bill to the Officer-in-charge of check-post or barrier through which such goods vehicle or carrier first passes on its way :

Provided that in case, a goods vehicle, which has not passed through a checkpost or barrier is checked by an officer not below the rank of a Sales Tax Officer on the way, the original copy of the way bill shall be tendered to such officer:

Provided further that in case the vehicle or carrier has not passed through a check- post or barrier or has not been checked by an officer, not below the rank of a Sales Tax Officer, the original copy of the way bill forms used during a month, along with the statement of accounts referred to in clause (iv) of sub-rule (1), shall be submitted to the Sales Tax Officer or the Deputy / Assistant Commissioner, as the case may be, who had issued the said way bill forms, by the last day of the following month.

(6) Every way bill obtained from the Deputy / Assistant Commissioner or Sales Tax Officer, as the case may be, by a dealer shall be kept by him in safe custody and he shall be responsible for the loss, destruction, or theft of any such form and loss of Government revenue, if any, caused thereby.

(7) If any such way bill form, before it is issued, is signed and despatched by the consignor, is lost, destroyed or stolen from his custody, the dealer shall report the fact to the Sales Tax Officer or the Deputy / Assistant Commissioner, as the case may be, within seven days from the date of such loss, destruction or theft, make appropriate entry in the "Remarks" column of the register and take such other steps to issue public notice of loss, destruction, theft and in respect of each such way bill form, shall furnish to the Sales Tax Officer or the Assistant Commissioner, as the case may be, an indemnity bond in FormVAT-404 against any possible loss to Government.

(8) The Sales Tax Officer or the Deputy / Assistant Commissioner, as the case may be on receipt of report of theft, loss or destruction of waybill form shall immediately report the fact to the Commissioner, who, after making such enquiry as he may think necessary, shall publish the particulars of such waybill forms in the Commercial Tax Gazette:

Provided that where the Commissioner, considers it necessary so to do, he may, by notification, declare that the way bill forms lost, destroyed or stolen, shall be deemed as obsolete and invalid from such date as may be specified in that notification.

(9) Any unused waybill form remaining in stock with a registered dealer, on the cancellation of the registration certificate, shall be surrendered to the registering authority within fourteen days of the order of cancellation:

Provided that if the dealer fails to surrender the unused way bill forms within the period specified in this sub-rule, the Commissioner shall, on receipt of intimation from the Sales Tax Officer or Assistant Commissioner, as the case may be, declare such way bill forms as obsolete and invalid with effect from the date of order of cancellation of certificate of registration.

(10) A dealer, to whom waybill forms are issued, shall not either directly or otherwise transfer his right to use the same to another dealer.

(11) The Commissioner may, by notification, declare that the way bill forms of a particular series, design or colour shall be deemed as obsolete and invalid, with effect from such date, as may be specified in the notification, and when a notification declaring such forms as obsolete and invalid is published, all registered dealers shall on or before the due date, with effect from which date the forms are so declared obsolete and invalid, surrender all such unused forms.

(12) If, on such examination and inspection as referred to in sub-rule (2) of rule 79 the officer-in-charge of the check-post or barrier, finds that the goods are not fully covered by way bill or that the way bill is defective or incomplete, he shall serve on the owner of the goods or any person on his behalf a notice in Form VAT-405 giving him an opportunity to rectify the defect or omission, if any, or an option to pay such amount as may, by order, the officer-in-charge of check-post or barrier specify.

(13) If the owner of the goods or any person on his behalf either rectifies the defect or omission or makes payment of the amount as directed by order under sub-rule (12) along with the tax due on such goods to the officer-in-charge of the check-post or barrier, he shall release the goods.

(14) If the owner of the goods or any person on behalf of such owner fails to pay the tax and penalty as required under sub-rule (12) , the officer-in-charge of the check-post or barrier shall order the unloading of the goods and seize and confiscate them after following the procedure in sub-rule (15) of this rule and rule 76.

(15) Where the officer-in-charge of the check-post or barrier seizes the goods, he shall issue a receipt giving the description, quantity and approximate value of the goods seized to the driver or owner of the goods or any other person-in-charge of the vehicle or carrier and obtain his acknowledgement.

(16) The officer-in-charge of the check-post or barrier shall follow the procedure as specified in rule 77 for confiscation and sale of the goods.

(17) If the Sales Tax Officer or the Deputy / Assistant Commissioner, as the case may be, considers it necessary so to do, he may, before issue of way bills, on the basis of an application made in Form VAT-409, specify the period therein for which use of such forms shall be valid.

(18) Where a dealer transports any consignment of goods on the strength of way bill which has not been obtained or generated by him in accordance with the provisions of this rule, or when he has not been authorised under sub-rule (1-b) to use waybills printed by him, such dealer shall be deemed to have contravened the provisions of section 74.

(19) Where a dealer is found under sub-rule (18), to have contravened the provisions of section 74, he shall be liable to pay penalty under sub-section (5) of the said section.

(20) If a registered dealer, who has any unused way bill forms in his stock, does not intend to use such form for any reason, he shall surrender such way bill forms, immediately to the Sales Tax Officer or Deputy / Assistant Commissioner, as the case may be under whose jurisdiction the dealer is registered.

(21) The original copy of each, duly endorsed way bill retained by the officer in-charge of the check-post or barrier or elsewhere for such period, and within such time, as the Commissioner may specify, shall be forwarded to such authority, as the Commissioner may direct.