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Download MPVAT Form 49

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.

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