Category: Madhya Pradesh

Download MPVAT FORM 56: Register to be maintained by registered dealer who obtain declaration form-49 from the Commercial Tax Officer

As per Madhya Pradesh vat Rule 75 Procedure for obtaining and keeping record of the declaration form – 49

(1) A registered dealer, shall obtain blank declaration form-49 from the appropriate Commercial Tax Officer or any other officer as may be authorized by the Commissioner in this behalf. The counterfoil of the declaration forms shall be maintained by the dealer for a period of five years or such other period, as may be specified by the Commissioner.

(2) (a) The blank declaration form referred to in sub-rule (1) shall be in any color determined by the Commissioner and shall be available in book form, each book containing fifty or one hundred of such forms in triplicate and may be

obtained from the authority mentioned in sub-rule (1) on payment of a fee of rupee two per form.

(b) For obtaining the declaration forms referred to in sub-rule (1), every registered dealer shall apply in writing in form 55 to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf stating his requirement of such forms and shall furnish such other particulars, statements and information and produce such other documents, as the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf may require for the purpose of satisfying himself about his bonafide use of such forms issued to the applicant on previous occasions and the bonafide nature of his requirement of forms on the present occasion.

(c) The application in Form 55 shall be accompanied by a copy of the Challan in form 26 or e-Receipt in form 26 A in respect of the fee payable therefor under clause (a) :

Provided that where the fee payable does not exceed rupees two hundred at any one time, the payment may be made in cash in the office of the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf;

(d) On receipt of the application under clause (b), the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf shall, with due regard to the requirements of the dealer supply the declaration forms before the end of next working day to the dealer on furnishing an acknowledgment thereof.

(e) If for reasons to be recorded in writing, the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf is not satisfied that the applicant has made bonafide use of the declaration forms previously issued to him or that the requirements of the declaration forms applied for are not bonafide, he shall reject the application.

(f) If for reasons to be recorded in writing, the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf is not satisfied that the applicant requires the books of declaration forms in such numbers, as he has applied for, he may issue such forms in such lesser number as, in his opinion, would satisfy the reasonable requirements of the

applicant :

Provided that the new forms shall not be issued to a dealer until he has rendered account of the old forms lying with him and returned the balance, if any, in his hand to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf.

(g) If the fee paid for the declaration forms is more than the fee payable for the number of forms issued, the balance shall be credited to the account of the dealer to be adjusted against any further issue or may be refunded to him on making an application by him.

(3) Every such registered dealer to whom declaration in form 49 is issued shall maintain in a register in form 56 a true and correct account of every such form. If any such form is lost, destroyed or stolen, the dealer shall report the fact to the said authority immediately, shall make appropriate entries in the remarks column of the register in form 56 and take such other steps to issue public notice of the loss, destruction or theft.

(4) Where a declaration form either blank or duly completed is lost while it is in his custody before dispatch or lost in transit, the dealer shall, besides taking action prescribed under sub-rule (3), furnish to the said authority, from whom the said forms were obtained, a reasonable security by way of an indemnity bond in form 57 separately for each form so lost, against any possible misuse of the said form.

(5) The said authority shall, from time to time, publish in the official Gazette, the particulars of the declaration form in respect of which a report is received under sub-rule (3).

(6) Any unused declaration forms remaining in stock on the date of closure of business or on the date of making an application for cancellation of his registration certificate or on the date his registration certificate is cancelled otherwise, as the case may be, shall be surrendered to the issuing authority by such dealer within seven days of such date.

(7) The Commercial Tax Commissioner may, by notification, declare that declaration 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.

(8) When a notification declaring forms of a particular series, design or color as obsolete and invalid is published under sub-rule (7), all registered dealers shall, on or before the date with effect from which the forms are declared as obsolete and invalid, surrender to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf all unused forms of that series, design or colour, which may be in their possession and obtain in exchange such new forms as may be substituted for the forms, declared obsolete and invalid.

(9) The officer to whom the declaration forms are supplied for distribution to the registered dealers, shall keep them in safe custody and maintain a proper account thereof in a register in form 58.

(10) The Commissioner may, from time to time, by order specify the procedure regarding printing and distribution of the declaration forms, issue of transit pass as required, presentation and collection of declaration forms and other documents at the check post and proper functioning of the check post.

(11) (a) in case of emergent purchases, a registered dealer shall make an application in writing along with form-49 in triplicate containing name and address of the selling dealer and particulars of the commodity to the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf.

(b) The Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf shall record on the left hand corner of the duplicate and triplicate copy of the declaration ” Allowed to fax / Valid upto……….(date after 7 days to be specified)” in hand writing with seal and signature and return these to the dealer after getting acknowledgement thereof.

(c) The Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf shall record on the original copy of the declaration ” Allowed to fax / Used ” in hand writing with seal and signature and file it in the assessment case of the dealer.

Download MPVAT FORM 54: Order of disposal by way of sale of goods or the vehicle along with the goods under Rule 74 (6) of the Madhya Pradesh Vat Rules

As per Madhya Pradesh vat Rule 74 Procedure for seizure and release of goods/vehicle and disposal of goods by sale

(1) Where any goods or the vehicle along with the goods are seized under subsection (6) of section 57 by the check post officer or the officer empowered under sub-section (5) of the said section, he shall prepare a list in duplicate of all such goods and / or vehicle bearing his own signature, and signature of the transporter and shall take all the measures necessary for their safe custody. One copy of the list shall be given to the transporter

(2) The notice under sub-section (8) or (10) of section 57 shall, as far as may be, be in form 52.

(3) Where any goods or goods along with the vehicle or vehicle are released under sub-sections (6),(8) and (11) of section 57 by the check post officer or the officer empowered, he shall, on payment by the transporter of the goods expenses, if any, incurred by the check post officer or the officer empowered for the safe custody of the goods and the incidental charges (which shall be specified in the order) order release of the goods and obtain a receipt thereof from the transporter.

(4) If the amount of penalty imposed under sub-section (8) or (10) of section 57 is not paid within 4fifteen days4 of the service of the order, the check post officer or the officer empowered shall serve on the transporter a notice in form 53 to show cause why the goods or the vehicle along with the goods should not be disposed of by way of sale.

(5) On being satisfied that the amount of penalty imposed under sub-section (8) or (10) of section 57 has not been paid by the transporter, the check post officer or the officer empowered shall proceed to dispose of the goods or the vehicle along with the goods by way of sale.

(6) The order of disposal of the goods or the vehicle along with the goods by way of sale shall be in form 54 and a copy of the order shall be served on the transporter.

(7) The goods and / or vehicle required to be disposed of by way of sale under sub-section (12) of section 57 shall be disposed of by way of sale in the manner laid down by or under the Madhya Pradesh Land Revenue Code, 1959 (No.20 of 1959).

(8) The authorization of the consigner or consignee for the purpose of subsection (14) of Section 57 shall be made by the transporter in Form 54-A

Download MPVAT FORM 55: Application for obtaining declaration Form-49

As per Madhya Pradesh vat Rule 75 Procedure for obtaining and keeping record of the declaration form – 49

(1) A registered dealer, shall obtain blank declaration form-49 from the appropriate Commercial Tax Officer or any other officer as may be authorized by the Commissioner in this behalf. The counterfoil of the declaration forms shall be maintained by the dealer for a period of five years or such other period, as may be specified by the Commissioner.

(2) (a) The blank declaration form referred to in sub-rule (1) shall be in any color determined by the Commissioner and shall be available in book form, each book containing fifty or one hundred of such forms in triplicate and may be

obtained from the authority mentioned in sub-rule (1) on payment of a fee of rupee two per form.

(b) For obtaining the declaration forms referred to in sub-rule (1), every registered dealer shall apply in writing in form 55 to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf stating his requirement of such forms and shall furnish such other particulars, statements and information and produce such other documents, as the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf may require for the purpose of satisfying himself about his bonafide use of such forms issued to the applicant on previous occasions and the bonafide nature of his requirement of forms on the present occasion.

(c) The application in Form 55 shall be accompanied by a copy of the Challan in form 26 or e-Receipt in form 26 A in respect of the fee payable therefor under clause (a) :

Provided that where the fee payable does not exceed rupees two hundred at any one time, the payment may be made in cash in the office of the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf;

(d) On receipt of the application under clause (b), the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf shall, with due regard to the requirements of the dealer supply the declaration forms before the end of next working day to the dealer on furnishing an acknowledgment thereof.

(e) If for reasons to be recorded in writing, the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf is not satisfied that the applicant has made bonafide use of the declaration forms previously issued to him or that the requirements of the declaration forms applied for are not bonafide, he shall reject the application.

(f) If for reasons to be recorded in writing, the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf is not satisfied that the applicant requires the books of declaration forms in such numbers, as he has applied for, he may issue such forms in such lesser number as, in his opinion, would satisfy the reasonable requirements of the

applicant :

Provided that the new forms shall not be issued to a dealer until he has rendered account of the old forms lying with him and returned the balance, if any, in his hand to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf.

(g) If the fee paid for the declaration forms is more than the fee payable for the number of forms issued, the balance shall be credited to the account of the dealer to be adjusted against any further issue or may be refunded to him on making an application by him.

(3) Every such registered dealer to whom declaration in form 49 is issued shall maintain in a register in form 56 a true and correct account of every such form. If any such form is lost, destroyed or stolen, the dealer shall report the fact to the said authority immediately, shall make appropriate entries in the remarks column of the register in form 56 and take such other steps to issue public notice of the loss, destruction or theft.

(4) Where a declaration form either blank or duly completed is lost while it is in his custody before dispatch or lost in transit, the dealer shall, besides taking action prescribed under sub-rule (3), furnish to the said authority, from whom the said forms were obtained, a reasonable security by way of an indemnity bond in form 57 separately for each form so lost, against any possible misuse of the said form.

(5) The said authority shall, from time to time, publish in the official Gazette, the particulars of the declaration form in respect of which a report is received under sub-rule (3).

(6) Any unused declaration forms remaining in stock on the date of closure of business or on the date of making an application for cancellation of his registration certificate or on the date his registration certificate is cancelled otherwise, as the case may be, shall be surrendered to the issuing authority by such dealer within seven days of such date.

(7) The Commercial Tax Commissioner may, by notification, declare that declaration 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.

(8) When a notification declaring forms of a particular series, design or color as obsolete and invalid is published under sub-rule (7), all registered dealers shall, on or before the date with effect from which the forms are declared as obsolete and invalid, surrender to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf all unused forms of that series, design or colour, which may be in their possession and obtain in exchange such new forms as may be substituted for the forms, declared obsolete and invalid.

(9) The officer to whom the declaration forms are supplied for distribution to the registered dealers, shall keep them in safe custody and maintain a proper account thereof in a register in form 58.

(10) The Commissioner may, from time to time, by order specify the procedure regarding printing and distribution of the declaration forms, issue of transit pass as required, presentation and collection of declaration forms and other documents at the check post and proper functioning of the check post.

(11) (a) in case of emergent purchases, a registered dealer shall make an application in writing along with form-49 in triplicate containing name and address of the selling dealer and particulars of the commodity to the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf.

(b) The Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf shall record on the left hand corner of the duplicate and triplicate copy of the declaration ” Allowed to fax / Valid upto……….(date after 7 days to be specified)” in hand writing with seal and signature and return these to the dealer after getting acknowledgement thereof.

(c) The Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf shall record on the original copy of the declaration ” Allowed to fax / Used ” in hand writing with seal and signature and file it in the assessment case of the dealer.

Download MPVAT FORM 53; Notice for disposal by way of sale of goods or the vehicle along-with the goods under sub section (12) of section 57 of the Madhya Pradesh Vat Act

As per Madhya Pradesh vat Rule 74 Procedure for seizure and release of goods/vehicle and disposal of goods by sale

(1) Where any goods or the vehicle along with the goods are seized under subsection (6) of section 57 by the check post officer or the officer empowered under sub-section (5) of the said section, he shall prepare a list in duplicate of all such goods and / or vehicle bearing his own signature, and signature of the transporter and shall take all the measures necessary for their safe custody. One copy of the list shall be given to the transporter

(2) The notice under sub-section (8) or (10) of section 57 shall, as far as may be, be in form 52.

(3) Where any goods or goods along with the vehicle or vehicle are released under sub-sections (6),(8) and (11) of section 57 by the check post officer or the officer empowered, he shall, on payment by the transporter of the goods expenses, if any, incurred by the check post officer or the officer empowered for the safe custody of the goods and the incidental charges (which shall be specified in the order) order release of the goods and obtain a receipt thereof from the transporter.

(4) If the amount of penalty imposed under sub-section (8) or (10) of section 57 is not paid within 4fifteen days4 of the service of the order, the check post officer or the officer empowered shall serve on the transporter a notice in form 53 to show cause why the goods or the vehicle along with the goods should not be disposed of by way of sale.

(5) On being satisfied that the amount of penalty imposed under sub-section (8) or (10) of section 57 has not been paid by the transporter, the check post officer or the officer empowered shall proceed to dispose of the goods or the vehicle along with the goods by way of sale.

(6) The order of disposal of the goods or the vehicle along with the goods by way of sale shall be in form 54 and a copy of the order shall be served on the transporter.

(7) The goods and / or vehicle required to be disposed of by way of sale under sub-section (12) of section 57 shall be disposed of by way of sale in the manner laid down by or under the Madhya Pradesh Land Revenue Code, 1959 (No.20 of 1959).

(8) The authorization of the consigner or consignee for the purpose of subsection (14) of Section 57 shall be made by the transporter in Form 54-A

Download MPVAT FORM 57: INDEMNITY BOND

As per Madhya Pradesh vat Rule 75 Procedure for obtaining and keeping record of the declaration form – 49

(1) A registered dealer, shall obtain blank declaration form-49 from the appropriate Commercial Tax Officer or any other officer as may be authorized by the Commissioner in this behalf. The counterfoil of the declaration forms shall be maintained by the dealer for a period of five years or such other period, as may be specified by the Commissioner.

(2) (a) The blank declaration form referred to in sub-rule (1) shall be in any color determined by the Commissioner and shall be available in book form, each book containing fifty or one hundred of such forms in triplicate and may be

obtained from the authority mentioned in sub-rule (1) on payment of a fee of rupee two per form.

(b) For obtaining the declaration forms referred to in sub-rule (1), every registered dealer shall apply in writing in form 55 to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf stating his requirement of such forms and shall furnish such other particulars, statements and information and produce such other documents, as the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf may require for the purpose of satisfying himself about his bonafide use of such forms issued to the applicant on previous occasions and the bonafide nature of his requirement of forms on the present occasion.

(c) The application in Form 55 shall be accompanied by a copy of the Challan in form 26 or e-Receipt in form 26 A in respect of the fee payable therefor under clause (a) :

Provided that where the fee payable does not exceed rupees two hundred at any one time, the payment may be made in cash in the office of the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf;

(d) On receipt of the application under clause (b), the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf shall, with due regard to the requirements of the dealer supply the declaration forms before the end of next working day to the dealer on furnishing an acknowledgment thereof.

(e) If for reasons to be recorded in writing, the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf is not satisfied that the applicant has made bonafide use of the declaration forms previously issued to him or that the requirements of the declaration forms applied for are not bonafide, he shall reject the application.

(f) If for reasons to be recorded in writing, the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf is not satisfied that the applicant requires the books of declaration forms in such numbers, as he has applied for, he may issue such forms in such lesser number as, in his opinion, would satisfy the reasonable requirements of the

applicant :

Provided that the new forms shall not be issued to a dealer until he has rendered account of the old forms lying with him and returned the balance, if any, in his hand to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf.

(g) If the fee paid for the declaration forms is more than the fee payable for the number of forms issued, the balance shall be credited to the account of the dealer to be adjusted against any further issue or may be refunded to him on making an application by him.

(3) Every such registered dealer to whom declaration in form 49 is issued shall maintain in a register in form 56 a true and correct account of every such form. If any such form is lost, destroyed or stolen, the dealer shall report the fact to the said authority immediately, shall make appropriate entries in the remarks column of the register in form 56 and take such other steps to issue public notice of the loss, destruction or theft.

(4) Where a declaration form either blank or duly completed is lost while it is in his custody before dispatch or lost in transit, the dealer shall, besides taking action prescribed under sub-rule (3), furnish to the said authority, from whom the said forms were obtained, a reasonable security by way of an indemnity bond in form 57 separately for each form so lost, against any possible misuse of the said form.

(5) The said authority shall, from time to time, publish in the official Gazette, the particulars of the declaration form in respect of which a report is received under sub-rule (3).

(6) Any unused declaration forms remaining in stock on the date of closure of business or on the date of making an application for cancellation of his registration certificate or on the date his registration certificate is cancelled otherwise, as the case may be, shall be surrendered to the issuing authority by such dealer within seven days of such date.

(7) The Commercial Tax Commissioner may, by notification, declare that declaration 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.

(8) When a notification declaring forms of a particular series, design or color as obsolete and invalid is published under sub-rule (7), all registered dealers shall, on or before the date with effect from which the forms are declared as obsolete and invalid, surrender to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf all unused forms of that series, design or colour, which may be in their possession and obtain in exchange such new forms as may be substituted for the forms, declared obsolete and invalid.

(9) The officer to whom the declaration forms are supplied for distribution to the registered dealers, shall keep them in safe custody and maintain a proper account thereof in a register in form 58.

(10) The Commissioner may, from time to time, by order specify the procedure regarding printing and distribution of the declaration forms, issue of transit pass as required, presentation and collection of declaration forms and other documents at the check post and proper functioning of the check post.

(11) (a) in case of emergent purchases, a registered dealer shall make an application in writing along with form-49 in triplicate containing name and address of the selling dealer and particulars of the commodity to the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf.

(b) The Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf shall record on the left hand corner of the duplicate and triplicate copy of the declaration ” Allowed to fax / Valid upto……….(date after 7 days to be specified)” in hand writing with seal and signature and return these to the dealer after getting acknowledgement thereof.

(c) The Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf shall record on the original copy of the declaration ” Allowed to fax / Used ” in hand writing with seal and signature and file it in the assessment case of the dealer.

Download MPVAT FORM 48: Notice under section 55(6)(b) of the Madhya Pradesh Vat Act

As per Madhya Pradesh vat Rule 69 Form of notice and Procedure for release or disposal by way of sale of goods seized under sub-section (6) of section 55

(1) The form of notice under clause (b) of sub-section (6) of section 55 shall be in form 48.

(2) Where any goods are released under clause (d) or clause (e) of sub-section (6) of section 55, the officer releasing the goods shall obtain a receipt therefor from the dealer or person from whom the goods were seized.

(3) The goods required to be disposed of by way of sale under clause (f) of subsection (6) of section 55 shall be so disposed of in the manner laid down under the Madhya Pradesh Land Revenue Code, 1959 (No.20 of 1959).

(4)(a) Where any goods stored or kept by a dealer or person in any of the premises referred to in clause (a) of sub-section (5) of section 55 and disowned by such dealer or person are seized under clause (a) of sub-section (6) of the said section the particulars of such goods and the information about the seizure thereof shall be published in the form of a notice in the local news papers.

(b) If no person claims the ownership of goods referred to in clause (a) within fifteen days of the date of publication of the notice, such goods shall be put up for sale in auction by issue of a public notice. On the sale of such goods, the sale proceeds shall be deposited in the government treasury as miscellaneous receipt.

(5) A dealer or person claiming ownership of the goods seized under clause (a) of sub-section (6) of section 55 or the person from whom the goods are seized shall file his objection, if any, under clause (h) of the said sub-section within fifteen days of the seizure of the goods or of the publication of notice referred to in clause (a) of sub-rule (4) whichever is later.

(6) Where the officer seizing the goods, at any time during the pendency of the proceeding, is of the opinion that the goods are subject to speedy and natural decay or when the expenses of keeping them in custody are likely to exceed their value, he may cause them to be sold without waiting for the completion of the proceedings and keep the sale proceeds thereof in deposit till the completion of said proceedings.

Download MPVAT FORM 49: Declaration Under Section 57 of The Madhya Pradesh Vat Act

As per Madhya Pradesh vat Rule 70 Establishment of check posts and erection of 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 (2) 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 beyond a check post or barrier, shall file all the documents including 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/consignee, in duplicate, before Check Post Officer or the official assisting him. If the check post officer or the official assisting him is satisfied that the particulars furnished in the documents including declaration are correct, he shall sign with date in each copy of the documents and / or declaration and mark it with seal of the check post. He shall then return one copy of the documents including 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 or any other officer authorised by the

Commissioner in this behalf4, can be filed before the Check Post Officer or the official assisting him.

Provided further that the Form 88 prescribed under the Madhya Pradesh Vanijyik kar Niyam, 1995 may be used for the purpose of these rules for a period of three months from the date of commencement of these rules or the date of issue, whichever is later, with suitable modifications.

(4) The transporter shall produce the documents including declaration duly signed and dated by the said official for inspection and checking at any other check post which may fall on the route.

(5) The copy of the documents including declaration retained at the check post shall be forwarded to the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf4 in whose circle the place of business of the consignor or consignee, as the case may be, is situated.

Download MPVAT FORM 50: Declaration Under section 57 of the Madhya Pradesh Vat Act, 2002 in respect of goods belonging to a person

As per Madhya Pradesh vat Rule 71 Submission of declaration in case of a person

When the goods, as are notified under sub-section (2) of section 57 belonging to a person other than a dealer are carried in a vehicle coming from any place outside the State or going to a place outside the State, the driver or any other person in-charge of the vehicle shall submit a declaration in form 50.

Download MPVAT FORM 52: Notice under sub-section (8) or (10) of section 57 of the Madhya Pradesh Vat Act

As per Madhya Pradesh vat Rule 74 Procedure for seizure and release of goods/vehicle and disposal of

goods by sale

(1) Where any goods or the vehicle along with the goods are seized under subsection (6) of section 57 by the check post officer or the officer empowered under sub-section (5) of the said section, he shall prepare a list in duplicate of all such goods and / or vehicle bearing his own signature, and signature of the transporter and shall take all the measures necessary for their safe custody. One copy of the list shall be given to the transporter

(2) The notice under sub-section (8) or (10) of section 57 shall, as far as may be, be in form 52.

(3) Where any goods or goods along with the vehicle or vehicle are released under sub-sections (6),(8) and (11) of section 57 by the check post officer or the officer empowered, he shall, on payment by the transporter of the goods expenses, if any, incurred by the check post officer or the officer empowered for the safe custody of the goods and the incidental charges (which shall be specified in the order) order release of the goods and obtain a receipt thereof from the transporter.

(4) If the amount of penalty imposed under sub-section (8) or (10) of section 57 is not paid within 4fifteen days4 of the service of the order, the check post officer or the officer empowered shall serve on the transporter a notice in form 53 to show cause why the goods or the vehicle along with the goods should not be disposed of by way of sale.

(5) On being satisfied that the amount of penalty imposed under sub-section (8) or (10) of section 57 has not been paid by the transporter, the check post officer or the officer empowered shall proceed to dispose of the goods or the vehicle along with the goods by way of sale.

(6) The order of disposal of the goods or the vehicle along with the goods by way of sale shall be in form 54 and a copy of the order shall be served on the transporter.

(7) The goods and / or vehicle required to be disposed of by way of sale under sub-section (12) of section 57 shall be disposed of by way of sale in the manner laid down by or under the Madhya Pradesh Land Revenue Code, 1959 (No.20 of 1959).

(8) The authorization of the consigner or consignee for the purpose of subsection (14) of Section 57 shall be made by the transporter in Form 54-A