Download P Vat Form Vat- 46

Download P VAT FORM VAT- 46 AUCTION NOTICE
As per Punjab vat RULE 70. AUCTION PROCEDURE.-
The goods detained or seized , which have not been released or got released as per due process of law , shall be sold by public auction after following the procedure herein after provided:-
(i)    The owner of the goods , shall have the first choice to re–acquire the goods on payment of tax, penalty or other dues for which the designated officer shall issue a notice calling upon such person to re-acquire the goods within the time specified in such notice and on such person’s failure to do so , the goods shall be put to public auction ;
(ii)    the auction ,shall be conducted by a committee comprising of three officers, i.e. Assistant Excise and Taxation Commissioner in charge of the district or Assistant Excise and Taxation Commissioner (mobile wing) or Assistant Excise and Taxation Commissioner (ICC) , as the case may be, and two Excise and Taxation officers ;
(iii)    the  auction,  shall be conducted after the Assistant Excise and Taxation Commissioner or the  designated officer or the officer concerned certifies that the goods have not been got released even after the process of law has been completed or the goods are of perishable nature and need immediate disposal ;
(iv)    the Assistant Excise and Taxation Commissioner in charge of the district , may fix a particular day  in a year for putting the goods seized or detained to auction and such date , shall be widely publicized ;
(v)    the Assistant Excise and Taxation Commissioner in charge of the district shall , cause to be published on the Notice-Board of his office, a list of the goods ,detained or seized and intended to be sold. The notice in prescribed Form VAT – 46, shall specify the place, day and time of auction. A notice of fifteen days shall be given before the sale by auction is to be conducted. A copy of such notice and list of goods,  shall also be displayed at one or more public places, Information Collection Centres and office of the Assistant Excise and Taxation Commissioner in charge of the district in which the goods were detained or seized and, if considered necessary, wide publicity of such auction , may be given in leading news paper(s). Before doing so , the Assistant Excise and Taxation Commissioner in charge of the district shall  , issue a notice in Form VAT – 47 to the owner of the goods ;
(vi)    the  intending bidders,  shall deposit the earnest money equivalent to a sum amounting to ten percent of the estimated value of the goods before the commencement of the auction ;
(vii)    the  auction proceedings shall be recorded in writing in Form VAT- 48 ;
(viii)    where the  purchaser fails to pay the bid money, the goods shall be resold by auction at once and earnest money deposited by the defaulting purchaser, shall be forfeited to the State Government. The earnest money deposited by the unsuccessful bidders ,shall be refunded to them immediately after the auction is over ; and
(ix)    the  final bid ,shall be approved by the Deputy Excise and Taxation Commissioner in charge of the Division, if the auction money exceeds rupees fifty thousand.
(x)    the auction–purchaser ,shall pay the sale value of the goods in cash immediately after the sale and he shall  not be permitted to carry away any part of the goods until , he has paid for the same in full and until  ,the sale has been confirmed by  the appropriate Authority mentioned in clause (viii) .
(xi)    after receiving the amount by  the above said procedure , the goods shall be delivered and a receipt thereof shall be issued in Form VAT – 49.

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Download PVatForm Vat-45

Download PVAT FORM VAT-45 FORWARDING NOTE

As per Punjab vat RULE 69. TAXABLE PERSON TO MAINTAIN TRUE ACCOUNT OF GOODS RECEIVED AND DISPATCHED. —

(1) Every taxable person shall maintain true record of goods received or goods dispatched in a register, which shall be in Form VAT – 43 and Form VAT – 44 , respectively.

(2) No person or his authorized agent , shall take delivery of the goods, the sale or purchase of which is taxable under the Act, from or deliver the goods for booking to a carrier of goods including an agent of a Transport Company or Booking Agency, unless ;-

(a) a copy of the purchase invoice or sale bill or VAT invoice or retail invoice or cash memo or delivery challan or declaration for transport of goods to and from the State in Form VAT – 36, if required, as the case may be, covering the consignment, is furnished to the transporter or his representative;

(b) particulars of consignment intended to be booked , are furnished in the forwarding note in Form VAT – 45 to the agent , who takes delivery or delivers goods for booking is in possession of a letter of authority bearing his signatures duly attested from the consignee or consignor, as the case may be;

(c) register in Form VAT – 43 or Form VAT – 44, as the case may be , maintained by a registered person, containing entries in regard to such consignment ,is produced and got authenticated from the carrier of the goods or an agent of the Transport Company or Booking Agency, as the case may be;

(d) stamped endorsement indicating his full particulars and registration certificate number under the Act, if any, is recorded on the transport receipt by the consignee; and

(e) the consignor or the consignee being an unregistered person under the Act, gets the Forwarding Note or the Transport company receipt in respect of consignment of goods intended to be booked to a place outside the State, or brought from a place outside the State countersigned from the Excise and Taxation Officer of the district or any other officer authorised by him.

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Form Vat-44 BILTI REGISTER — OUTWARD

RULE 69. Taxable person to maintain true account of goods received and dispatched. —

(1)Every taxable person shall maintain true record of goods received or goods dispatched in a register, which shall be in Form VAT – 43 and Form VAT – 44 , respectively.

(2) No person or his authorized agent , shall take delivery of the goods, the sale or purchase of which is taxable under the Act, from or deliver the goods for booking to a carrier of goods including an agent of a Transport Company or Booking Agency, unless ;-

(a) a copy of the purchase invoice or sale bill or VAT invoice or retail invoice or cash memo or delivery challan or declaration for transport of goods to and from the State in Form VAT – 36, if required, as the case may be, covering the consignment, is furnished to the transporter or his representative;

(b) particulars of consignment intended to be booked , are furnished in the forwarding note in Form VAT – 45 to the agent , who takes delivery or delivers goods for booking is in possession of a letter of authority bearing his signatures duly attested from the consignee or consignor, as the case may be;

(c) register in Form VAT – 43 or Form VAT – 44, as the case may be , maintained by a registered person, containing entries in regard to such consignment ,is produced and got authenticated from the carrier of the goods or an agent of the Transport Company or Booking Agency, as the case may be;

(d) stamped endorsement indicating his full particulars and registration certificate number under the Act, if any, is recorded on the transport receipt by the consignee; and

(e) the consignor or the consignee being an unregistered person under the Act, gets the Forwarding Note or the Transport company receipt in respect of consignment of goods intended to be booked to a place outside the State, or brought from a place outside the State countersigned from the Excise and Taxation Officer of the district or any other officer authorised by him.

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Download P Vat Form Vat- 48

Download P VAT FORM VAT- 48AUCTION PROCEEDINGS

As per Punjab vat Rule 70. Auction procedure.- 

The goods detained or seized , which have not been released or got released as per due process of law , shall be sold by public auction after following the procedure herein after provided:-
(i)    The owner of the goods , shall have the first choice to re–acquire the goods on payment of tax, penalty or other dues for which the designated officer shall issue a notice calling upon such person to re-acquire the goods within the time specified in such notice and on such person’s failure to do so , the goods shall be put to public auction ;
(ii)    the auction ,shall be conducted by a committee comprising of three officers, i.e. Assistant Excise and Taxation Commissioner in charge of the district or Assistant Excise and Taxation Commissioner (mobile wing) or Assistant Excise and Taxation Commissioner (ICC) , as the case may be, and two Excise and Taxation officers ;
(iii)    the  auction,  shall be conducted after the Assistant Excise and Taxation Commissioner or the  designated officer or the officer concerned certifies that the goods have not been got released even after the process of law has been completed or the goods are of perishable nature and need immediate disposal ;
(iv)    the Assistant Excise and Taxation Commissioner in charge of the district , may fix a particular day  in a year for putting the goods seized or detained to auction and such date , shall be widely publicized ;
(v)    the Assistant Excise and Taxation Commissioner in charge of the district shall , cause to be published on the Notice-Board of his office, a list of the goods ,detained or seized and intended to be sold. The notice in prescribed Form VAT – 46, shall specify the place, day and time of auction. A notice of fifteen days shall be given before the sale by auction is to be conducted. A copy of such notice and list of goods,  shall also be displayed at one or more public places, Information Collection Centres and office of the Assistant Excise and Taxation Commissioner in charge of the district in which the goods were detained or seized and, if considered necessary, wide publicity of such auction , may be given in leading news paper(s). Before doing so , the Assistant Excise and Taxation Commissioner in charge of the district shall  , issue a notice in Form VAT – 47 to the owner of the goods ;
(vi)    the  intending bidders,  shall deposit the earnest money equivalent to a sum amounting to ten percent of the estimated value of the goods before the commencement of the auction ;
(vii)    the  auction proceedings shall be recorded in writing in Form VAT- 48 ;
(viii)    where the  purchaser fails to pay the bid money, the goods shall be resold by auction at once and earnest money deposited by the defaulting purchaser, shall be forfeited to the State Government. The earnest money deposited by the unsuccessful bidders ,shall be refunded to them immediately after the auction is over ; and
(ix)    the  final bid ,shall be approved by the Deputy Excise and Taxation Commissioner in charge of the Division, if the auction money exceeds rupees fifty thousand.
(x)    the auction–purchaser ,shall pay the sale value of the goods in cash immediately after the sale and he shall  not be permitted to carry away any part of the goods until , he has paid for the same in full and until  ,the sale has been confirmed by  the appropriate Authority mentioned in clause (viii) .
(xi)    after receiving the amount by  the above said procedure , the goods shall be delivered and a receipt thereof shall be issued in Form VAT – 49.

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Download P Vat Form Vat- 47

Download P VAT FORM VAT- 47(PRE AUCTION NOTICE) ESTABLISHMENT OF INFORMATION COLLECTION CENTRES

As per Punjab vat Rule 70

(1) If, with a view to prevent or check avoidance or evasion of tax under this Act, the State Government considers it necessary so to do, it may, by notification, direct for the establishment of a check post or, information collection centre or both at such place or places, as may be specified in the notification.

(2) The owner or person Incharge of a goods vehicle shall carry with him a goods vehicle record, goods receipt, a trip sheet or a log-book, as the case may be, and a sale invoice or bill or cash memo, or delivery challan containing such particulars, as may be prescribed, in respect of such goods meant for the purpose of business, as are being carried in the goods vehicle and produce a copy each of the aforesaid documents to an officer Incharge of a check post or information collection centre, or any other officer not below the rank of an Excise and Taxation Officer checking the vehicle at any place:

Provided that a person selling goods from within or outside the State in the course of inter-State trade or commerce, shall also furnish or cause to be furnished a declaration with such particulars, as may be prescribed:

Provided further that a taxable person, who sells or despatches any goods from within the State to a place outside the State or imports or brings any goods or otherwise receives goods from outside the State, shall furnish particulars of the goods in a specified form obtained from the designated officer, duly filled in and signed.

(3) At every check post or information collection centre or at any other place when so required by an officer referred to in sub-section (2), the driver or any other person Incharge of the goods vehicle shall stop the vehicle and keep it stationary, as long as may reasonably be necessary, and allow the officer Incharge of the check post or the information collection centre or the aforesaid officer to check the contents in the vehicle by breaking open the package or packages, if necessary, and inspect all records relating to the goods carried, which are in the possession of the driver or any other person, as may be required by the aforesaid officer, and if considered necessary, such officer may also search the goods vehicle and the driver or other person Incharge of the vehicle or of the goods.

(4) The owner or person Incharge of a goods vehicle entering the limits or leaving the limits of the State, shall stop at the nearest check post or information collection centre, as the case may be, and shall furnish in triplicate a declaration mentioned in sub-section (2) alongwith the documents in respect of the goods carried in such vehicle before the officer Incharge of the check post or information collection centre. The officer Incharge shall return a copy of the declaration duly verified by him to the owner or person Incharge of the goods vehicle to enable him to produce the same at the time of subsequent checking, if any:

Provided that where a goods vehicle bound for any place outside the State passes through the State, the owner or person Incharge of such vehicle shall furnish, in duplicate, to the officer Incharge of the check post or information collection centre, a declaration in respect of his entry into the State in the prescribed form and obtain from him a copy thereof duly verified. The owner or person Incharge of the goods vehicle, shall deliver within forty-eight hours the aforesaid copy to the officer Incharge of the check post or information collection centre at the point of its exit from the State, failing which, he shall be liable to pay a penalty to be imposed by an order, made by the officer incharge of the check post or information collection centre equal to fifty per cent of the value of the goods involved:

Provided further that where the goods carried by such vehicle are, after their entry into the State, transported outside the State by any other vehicle or conveyance, the burden of proving that the goods have actually moved out of the State, shall lie on the owner or person Incharge of the vehicle:

Provided further that no penalty shall be imposed unless the person concerned has been given an opportunity of being heard.

(5) At every station of transport of goods, bus stand or place of loading or unloading of goods, when so required by the Commissioner or the designated officer, the driver or the owner of the goods vehicle or the employee of transport company or goods booking agency, shall produce for examination, transport receipts and all other documents and accounts books concerning the goods carried, transported, loaded, unloaded, consigned or received for transport, maintained by him in the prescribed manner. The Commissioner or the designated officer shall, for the purpose of examining that such transport receipts or other documents or account books are in respect of the goods carried, transported, loaded, unloaded or consigned or received for transport, have the powers to break open any package, or packages of such goods.

(6) (a) If the officer Incharge of the check post or information collection centre or any other officer as mentioned in sub-section (2), has reasons to suspect that the goods under transport are meant for trade and are not covered by proper and genuine documents as mentioned in sub-section (2) or sub-section (4), or that the person transporting the goods is attempting to evade payment of tax, he may, for reasons to be recorded in writing and after hearing the person concerned, order detention of the goods alongwith the vehicle for a period not exceeding seventy-two hours. Such goods shall be released on furnishing of security or executing a bond with sureties in the prescribed form and manner by the consignor or the consignee, if registered under this Act to the satisfaction of the officer on duty and in case the consignor or the consignee is not registered under this Act, then on furnishing of a security in the form of cash or bank guarantee or crossed bank draft, which shall be equal to the amount of penalty leviable rounded upto the nearest hundred.

(a) If the owner or the person Incharge of the goods has not submitted the documents as mentioned in sub-sections (2) and (4) at the nearest check post or information collection centre, in the State, as the case may be, on his entry into or before exit from the State, such goods shall be detained alongwith the vehicle for a period not exceeding seventy-two hours subject to orders under clause (c) of sub-section (7).

(7) (a) The officer detaining the goods under sub-section (6), shall record the statement, if any, given by the consignor or consignee of the goods or his representative or the driver or other person Incharge of the goods vehicle and shall require him to prove the genuineness of the transaction before him in his office within the period of seventy-two hours of the detention. The said officer shall, immediately thereafter, submit the proceedings alongwith the concerned records to the designated officer for conducting necessary enquiry in the matter;

(b) The designated officer shall, before conducting the enquiry, serve a notice on the consignor or consignee of the goods detained under clause (a) of sub-section (6), and give him an opportunity of being heard and if, after the enquiry, such officer finds that there has been an attempt to avoid or evade the tax due or likely to be due under this Act, he shall, by order, impose on the consignor or consignee of the goods, a penalty, which shall be equal to thirty per cent of the value of the goods. In case he finds otherwise, he shall order release of the goods and the vehicle, if not already released, after recording reasons in writing and shall decide the matter finally within a period of fourteen days from the commencement of the enquiry proceedings;

(c) The officer referred to in clause (b), before conducting the enquiry, shall serve a notice on the consignor or consignee of the goods detained under clause (b) of sub-section (6) and give him an opportunity of being heard and if, after the enquiry, such officer is satisfied that the documents as required under sub-sections (2) and (4), were not furnished at the information collection centre or the check post, as the case may be, with a view to attempt to avoid or evade the tax due or likely to be due under this Act, he shall by order, for reasons to be recorded in writing, impose on the consignor or consignee of the goods, penalty equal to fifty per cent of the value of the goods involved. In case, he finds otherwise, he shall order release of the goods for sufficient reasons to be recorded in writing. He may, however, order release of the goods and the vehicle on furnishing of a security by the consignor or the consignee in the form of cash or bank guarantee or crossed bank draft for an amount equal to the amount of penalty imposable and shall decide the matter finally within a period of fourteen days from the commencement of the enquiry proceedings;

(d) The officer incharge of a check post or information collection centre or any other officer referred to in sub-section (2), may receive the amount of cash security as referred to in clause (a) of sub-section (6) and clause (c) of sub-section (7) and the amount of penalty imposed under sub-section (4) and clauses (b) and (c) of sub-section (7) against a proper receipt in the prescribed manner.

Explanation. –The detained goods and the vehicle shall continue to be so detained beyond the period specified in sub–sections (6) and (7), unless released by the detaining officer or enquiry officer against surety or security as provided for in these sub–sections or the penalty imposed, has been realized or the enquiry officer orders release of the detained goods after enquiry, whichever is earlier.

(8) In the event of the consignor or consignee of the goods not paying the penalty imposed under sub-section (7), within thirty days from the date of the communication of the order imposing the penalty, the goods detained, shall be liable to be sold by the officer, who imposed the penalty for realization of the penalty, by public auction in the prescribed manner. If the goods detained are of perishable nature or subject to speedy or natural decay or when the expenses of keeping them in custody are likely to exceed their value, the officer Incharge of the check post or information collection centre or any other officer referred to in sub-section (2), as the case may be, shall order immediately to sell such goods or otherwise dispose them off after giving notice to the consignor or consignee in the prescribed manner. The sale proceeds shall be deposited in the State Government Treasury and the consignor or consignee of the goods shall be entitled to only the balance amount of sale proceeds after deducting the amount of penalty, interest and expenses and other incidental charges incurred in detaining and disposing of the goods:

Provided that if the consignor or consignee of the goods does not come forward to claim the goods, then the entire sale proceeds, shall be deposited in the State Government Treasury and no claim for balance amount of sale proceeds shall be entertained from any other person.

(9) The officer detaining the goods shall issue to the owner of the goods or his representative or the driver or the person Incharge of the goods vehicle, a receipt specifying the description and quantity of the goods so detained and obtain an acknowledgement from such person or if such person refuses to give an acknowledgment, then record the fact of refusal in the presence of two witnesses.

(10) If the order of detention of goods under sub-section (6) or of imposition of penalty under sub-section (4), or sub-section (7) or order under sub-section (8), is in the meantime set aside or modified in appeal or other proceedings, the officer imposing the penalty shall give effect to the orders in such appeal or other proceedings, as the case may be.

(11) No person or any individual including a carrier of goods or agent of a transport company or booking agency, acting on behalf of a taxable person or a registered person, shall take delivery of, or transport from any station, airport or any other place, whether of similar nature or otherwise, any consignment of goods, other than personal luggage or goods for personal consumption, the sale or purchase of which, is taxable under this Act, except in accordance with such conditions, as may be prescribed, with a view to ensure that there is no avoidance or evasion of the tax imposed by or under this Act.

(12) Where a transporter fails to give information as required under sub- section (2) about the consignor or consignee of the goods, within such time, as may be specified, or transports the goods without documents or with ­ ingenuine documents, he shall be liable to pay, in addition to the penalty leviable under this section, the tax due on such goods at the VAT rate applicable under this Act.

(13) The provisions of this Act shall, for the purpose of levy and collection of tax, determination of interest and recovery of tax and interest, apply to the transporter.

Explanation. – (1) For the purposes of this section, where goods are delivered to a carrier, a goods booking agency or any other bailee for transportation, the movement of the goods shall be deemed to commence at the time of such delivery and terminate at the time, such delivery is taken from such carrier, goods booking agency or any other bailee, as the case may be.

(2) For the purpose of sub-section (7), service of notice on the representative of the owner or the driver or other person Incharge of the goods vehicle, shall be deemed to be a valid service on the consignor or consignee of the goods.

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P Vat Form Vat- 42 DELIVERY REGISTER

Rule 68. Procedure for delivery of goods by the carrier of goods or transporters to a taxable person.–

(1) No carrier of goods or its agent , shall accept delivery of the goods coming from outside the State unless ;-

(a) the consignment is covered by an invoice or delivery challan as the case may be ;

(b) a declaration for transport of goods to and from the State in Form VAT – 36 ,duplicate foil duly filed in by the consignor and stamped by the officer in charge of the Information Collection Centre, if the value of invoice exceeds rupees ten thousand ,is submitted ;

(c) goods receipt (GR) originating from place of commencement of transportation is furnished ; and

(d) the declaration Form duly stamped by the officer in charge of the Information Collection Centre in Form VAT-12 is submitted.

(2) After receiving the goods, the transporter shall enter all the particulars of the consignment in a register in Form VAT – 42.

The transporter shall take an acknowledgement from the taxable person or the receiver of the goods , duly signed and stamped on the goods receipt (GR)/transport receipt (TR) and shall enter full particulars in the Form VAT – 42.

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Download P Vat Form Vat-40

Download P VAT Form Vat-40 Way Bill
As per Punjab vat Rule 69.  Taxable person to maintain true account of goods received and dispatched.
(1)    Every taxable person shall maintain true record of goods received or goods dispatched in a register, which shall be in Form VAT – 43 and Form VAT – 44 , respectively.
(2)    No person or his authorized agent , shall take delivery of the goods, the sale or purchase of which is taxable under the Act, from or deliver the goods for booking to a carrier of goods including an agent of a Transport Company or Booking Agency, unless ;-
(a)    a copy of the purchase invoice or sale bill or VAT invoice or retail invoice or cash memo or delivery challan or declaration for transport of goods to and from the State  in Form VAT – 36, if required, as the case may be, covering the consignment, is furnished to the transporter or his representative;
(b)    particulars of consignment intended to be booked , are furnished in the forwarding note in Form VAT – 45 to the agent , who takes delivery or delivers goods for booking is in possession of a letter of authority bearing his signatures duly attested from the consignee or consignor, as the case may be;
(c)    register in Form VAT – 43 or Form VAT – 44, as the case may be , maintained by a  registered person, containing entries in regard to such consignment ,is produced and got authenticated from the carrier of the goods or an agent of the Transport Company or Booking Agency, as the case may be;
(d)    stamped endorsement indicating his full particulars and registration certificate number under the Act, if any, is recorded on the transport receipt by the consignee; and
(e)    the consignor or the consignee being an unregistered person under the Act, gets the Forwarding Note or the Transport company receipt in respect of consignment of goods intended to be booked to a place outside the State, or brought from a place outside the State countersigned from the Excise and Taxation Officer of the district or any other officer authorised by him.

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P Vat Form Vat-43 BILTI REGISTER -INWARD

Taxable person to maintain true account of goods received and  dispatched. —       
(1)    Every taxable person shall maintain true record of goods received or goods dispatched in a register, which shall be in Form VAT – 43 and Form VAT – 44 , respectively.
(2)    No person or his authorized agent , shall take delivery of the goods, the sale or purchase of which is taxable under the Act, from or deliver the goods for booking to a carrier of goods including an agent of a Transport Company or Booking Agency, unless ;-
(a)    a copy of the purchase invoice or sale bill or VAT invoice or retail invoice or cash memo or delivery challan or declaration for transport of goods to and from the State  in Form VAT – 36, if required, as the case may be, covering the consignment, is furnished to the transporter or his representative;
(b)    particulars of consignment intended to be booked , are furnished in the forwarding note in Form VAT – 45 to the agent , who takes delivery or delivers goods for booking is in possession of a letter of authority bearing his signatures duly attested from the consignee or consignor, as the case may be;
(c)    register in Form VAT – 43 or Form VAT – 44, as the case may be , maintained by a  registered person, containing entries in regard to such consignment ,is produced and got authenticated from the carrier of the goods or an agent of the Transport Company or Booking Agency, as the case may be;
(d)    stamped endorsement indicating his full particulars and registration certificate number under the Act, if any, is recorded on the transport receipt by the consignee; and
(e)    the consignor or the consignee being an unregistered person under the Act, gets the Forwarding Note or the Transport company receipt in respect of consignment of goods intended to be booked to a place outside the State, or brought from a place outside the State countersigned from the Excise and Taxation Officer of the district or any other officer authorised by him.

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Download PVat Form Vat-39

Download PVAT FORM VAT-39 TRANSPORT RECEIPT

As per Punjab vat Rule 67.Procedure of accepting goods for transportation from the taxable person.–

(1) No carrier of goods or its agent shall transport or, accept for booking for transportation unless :-

(a) the consignment is covered by a VAT invoice, a retail invoice or a delivery challan; and

(b) a declaration for transport of goods to and from the State in Form VAT – 36 with original and duplicate foils duly filled by the consignor, if the value of the invoice exceeds rupees ten thousand. section 51.

(2) The transporter shall issue transport receipt for goods received and way-bill in Form VAT-39 and Form VAT-40 ,respectively.

(3) The transporter shall enter full particulars of the goods received for transportation in a register to be maintained in Form VAT-41.

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Download PVat Form Vat-41

Download PVAT FORM VAT-41 DESPATCH REGISTER
As per Punjab vat Rule 69.  Taxable person to maintain true account of goods received and  dispatched. —       

(1)    Every taxable person shall maintain true record of goods received or goods dispatched in a register, which shall be in Form VAT – 43 and Form VAT – 44 , respectively.
(2)    No person or his authorized agent , shall take delivery of the goods, the sale or purchase of which is taxable under the Act, from or deliver the goods for booking to a carrier of goods including an agent of a Transport Company or Booking Agency, unless ;-
(a)    a copy of the purchase invoice or sale bill or VAT invoice or retail invoice or cash memo or delivery challan or declaration for transport of goods to and from the State  in Form VAT – 36, if required, as the case may be, covering the consignment, is furnished to the transporter or his representative;
(b)    particulars of consignment intended to be booked , are furnished in the forwarding note in Form VAT – 45 to the agent , who takes delivery or delivers goods for booking is in possession of a letter of authority bearing his signatures duly attested from the consignee or consignor, as the case may be;
(c)    register in Form VAT – 43 or Form VAT – 44, as the case may be , maintained by a  registered person, containing entries in regard to such consignment ,is produced and got authenticated from the carrier of the goods or an agent of the Transport Company or Booking Agency, as the case may be;
(d)    stamped endorsement indicating his full particulars and registration certificate number under the Act, if any, is recorded on the transport receipt by the consignee; and
(e)    the consignor or the consignee being an unregistered person under the Act, gets the Forwarding Note or the Transport company receipt in respect of consignment of goods intended to be booked to a place outside the State, or brought from a place outside the State countersigned from the Excise and Taxation Officer of the district or any other officer authorised by him.

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