CHAPTER VIII
ADMINISTRATION OF CHECK-POST, ETC.
 

51. Declaration and procedure under sub-section (3) of section 68

(1)(a) Every movement of goods going outside the State shall be accompanied by Form 402.
 (b) In the case of movement of goods going out side the State for the goods specified by the Commissioner, Form 402 in a book of twenty-five leaves shall be obtained from the registering authority duly authenticated by a payment of a fee of rupees twenty-five in court fees stamp.
Provided that where the dealer makes an online application to obtain Form 402, the Commissioner may exempt the dealer from the payment of such fees.
(2) (a) Every movement within the State for the goods specified by the Commissioner shall be accompanied by Form 402.
 (b) In the case of movement of goods within the State for the goods specified by the Commissioner, Form 402 in a book of twentyfive leaves shall be obtained from the registering authority duly authenticated by a payment of a fee of rupees twenty-five in court fees stamp.
Provided that where the dealer makes an online application to obtain Form 402, the Commissioner may exempt the dealer from the payment of such fees
 (3) The authority issuing such forms may require the person applying for the forms to furnish the accounts of the forms issued earlier and also to satisfy the authority of the tax payable on the transactions relating to the forms used.
(4) (a) Form 402 shall be duly filled in triplicate by the consignor;
 (b) ‘Triplicate’ copy of Form 402 shall be retained by the consignor and ‘Original’ and ‘Duplicate’ copies shall be carried along with the vehicle in which the goods are moving;(c) During the movement of the goods if any of the designated check-post or barrier is encountered, the ‘Original’ and ‘Duplicate’ of the Form 402 shall be got endorsed by the Officerin-charge of such check-post or barrier and ‘original’ shall be deposited with such officer:Provided that during such movement, no check-post or barrier is encountered, the ‘Original’ form shall be handed over to the person to whom delivery of the goods is to be made;(d) The ‘Duplicate’ of the Form 402 shall be kept by the carrier of the vehicle throughout its journey in the State.(5) The carrier of the goods while entering into the State shall carry Form 403 as provided in sub-rule(6).
(6) (a) The carrier of the goods, other than the goods specified by the Commissioner from time to time by a public circular, on his entry into the State, shall carry Form 403 in triplicate;
(b) In case of movement of such goods as specified by the Commissioner by a public circular, the movement shall be accompanied by Form 403 obtained in triplicate duly authenticated from the registering authority in whose jurisdiction the dealer is registered or by the person or a dealer importing such goods or as the case may be, such goods being dispatched to him from outside the State.
(c) The Form 403 shall be duly and completely filled by the carrier and original of Form 403 along with copies of documents referred to in sub-section (3) of section 68 shall be deposited with such Officerin--charge of the check-post or barrier and receipt thereto shall be obtained on the ‘Duplicate’ and ‘Triplicate’ copies of the Form 403. (d) During the movement till the vehicle reaches its destination, if any check-post or barrier intervenes, ‘Duplicate’ and ‘Triplicate’ of Form 403 held by the carrier shall be got endorsed by the in-charge of each of such check-posts or barriers. (e) The ‘Duplicate’ of Form 403 shall be forwarded to the consignee of the goods and ‘Triplicate’ of Form 403 shall be retained by the carrier.