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| R.53 Establishment of Check Posts U.P. VAT RULES | |
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R.53 Establishment of Check Posts-
(1) The State Government may, by notification in the Gazette, direct, under section 49, the establishment of check-posts and barriers at such places within the State as may be specified in the notification.
(2) When a Check Post is set up upon a thoroughfare or a road, barriers may be erected across the road or thoroughfare in the form of contrivance to enable vehicles or vessels being intercepted, detained or searched.
(3) (a) The owner, driver any other person-in-charge of the vehicle or vessel shall, in respect of such goods carried in the vehicle or the vessel as are notified under or referred to in sub-section (1) of section 50 and as exceed the quantity, measure or value specified in the notification therein, carry with him the following documents-
(i) form of declaration for import in Form XXXVIII or certificate Form XXXIX hereinafter in these rules referred to as declaration or certificate, as the case may be, in duplicate; duly filled and signed by the purchaser and seller of the goods or where goods are transferred otherwise than by way of sale, by consignor & consignee of the goods with status and address..
(ii) Cash memo, bill, invoice or challan;
(iii) authorization for transit of goods / goods challan (hereinafter referred to as trip sheet) in triplicate.
(b) The owner, driver or any other person-in-charge of the vehicle or vessel shall in respect of all other goods carried in such vehicle or vessel carry with him a trip sheet in triplicate.
(4) (a) A declaration or certificate –
(i) in respect of which a report has been made under sub-rule (9) or rule 48 or sub-rule (8) of rule 49, or
(ii) which is declared as obsolete and invalid by the Commissioner under sub-rule (13) of rule 48 or sub-rule (10) of rule 49,
shall not be valid with effect from the date of the report or the date from which it is so declared, as the case may be, for the purpose of sub-rule (5).
(b) A certificate whose period of validity as specified in sub-rule (4) of rule 49 has expired shall not be valid for the purposes of sub-rule (5).
(5) The owner of the truck or vessel or the transport agency, forwarding agency or clearing agents, as the case may be, shall deliver to the consignee, while delivering the consigned goods, the duplicate copy of the declaration or certificate, as the case may be.
(6) The trip sheet referred to in sub-rule (3) shall be Form XL and shall contain details in respect of all goods referred to in clauses (a) and (b) of sub-rule (3) being carried by a vehicle or vessel. Separate trip sheets shall be submitted for goods meant for different destinations.
(7) The commissioner may from time to time issue instructions with regard to the procedure to be followed regarding import of goods from out of State and submission of declaration or certificate before assessing authority.
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