| 70, Establishment of check posts and barriers M.P. VAT RULES | |
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70, Establishment of check posts and barriers -
(1) A check post shall be set up at a place notified by the State Government or by the Commissioner under sub-section (1) of section 57 by erecting a barrier across the road or thoroughfare to enable vehicles being intercepted, detained or searched.
(2) Every transporter transporting goods notified under sub-section (3) of section 57 (hereinafter referred to as the notified goods) shall carry with him an invoice, bill or challan or any other document indicating the name of the consignor and consignee, the place of dispatch, the place of destination and the description, quantity and value of the goods and shall be signed by the consignor.
(3) Every transporter transporting the notified goods after entering the territory of a check post or barrier, shall file in duplicate, before Check Post Officer, a true and complete declaration in form 49 obtained in the manner specified in sub-rule (1) and (2)of rule 75 or in form 50, as the case may be, duly signed and verified by the consignor. If the check post officer is satisfied that the particulars furnished in the declaration are correct, he shall sign with date in each copy of the declaration and mark it with seal of the check post. He shall then return one copy of the declaration to the transporter.
Provided that in case of emergent purchases , photocopy of the form 49 permitted in the manner specified in sub-rule (11) of rule 75 by the appropriate Commercial Tax Officer, can be filed before the Check Post Officer.
(4) The transporter shall produce the declaration duly signed and dated by the said officer for inspection and checking at any other check post which may fall on the route.
(5) The copy of the declaration retained at the check post shall be forwarded to the Commercial Tax Officer in whose circle the place of business of the consignor or consignee, as the case may be, is situated.
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