R.57    The transit of goods by road through the State-

(1)        The driver or person-in-charge of a vehicle carrying goods commencing journey from a place outside the State and destined for a place outside the State or the driver or person-in-charge of a vehicle which carries goods in the circumstances referred to section-52, shall present application in Form XLIII in triplicate for issue of authorization for transit of goods to the officer-in-charge of check-post or barrier, if any, established near the point of entry into the State  hereinafter called the entry check-post:

Provided that where any goods are carried from outside the State by rail, river, air, post or courier at any place inside the State for transporting outside the State by road by a vehicle, the driver or person- in-charge of the vehicle which will carry goods outside the State shall present application in Form XLIV in triplicate for issue of authorization for transit of goods to the assessing authority having jurisdiction over the place where goods have been received by rail, river, air, post or courier.       

(2)        The officer-in-charge of the entry check-post or the assessing authority referred to in proviso to sub-rule (1), as the case may be, shall, after examining the documents and after making such enquiries as he deems necessary, specify on all the copies of the application for issue of transit authorization the check-post or barrier (hereinafter referred to as the Exit check-post ) of the State  to be crossed by the vehicle and the time and date up to which it should be so crossed and deliver two copies of the authorization for transit to the driver or person-in-charge of the vehicle retaining one copy himself.

(3)        The driver or person-in-charge of the vehicle shall stop his vehicle at such exit check-post, surrender one copy of the authorization for transit of goods and allow the Officer-in-charge of the check-post to inspect the documents, consignments and goods in order to ensure that the consignment being taken out of the State is the same as mentioned in the trip sheet. The Officer-in-charge of the exit check-post shall issue a receipt on the other copy of the authorization for transit of goods.

(4)        The officer-in-charge of the exit check-post shall have power to detain, unload and search contents of the vehicle for the purpose of detecting evasion of tax.

(5)        The commissioner may from time to time issue instructions with regard to the procedure to be followed regarding issue and surrender of authorization for transit of goods.