Download Assam Vat FORM-49: Consignment Note to be maintained by transporter under the Assam Value Added Tax Rules, 2005
As per section 28 under Assam vat Act Records to be maintained by transporter
Every transporter shall in respect of goods, the sale or purchase whereof is taxable under the Act, maintain true record of such goods transported, delivered, or received for transport. The Consignment Note and Forwarding Note of the transporter shall contain all the particulars as contained in Form-49 and Form-50 respectively and the transporter at his convenience may use such forms. The Dispatch Register and Delivery Register shall invariably be maintained in Form-51 and Form-52 respectively. Such record shall be preserved by him for a period of five years.
(1) Every transporter engaged in the business of transporting taxable goods in the State shall,—
(a) get itself or himself registered within such time and in such manner as may be prescribed; and
(b) submit to the Prescribed Authority, such statements or returns as may be prescribed of all taxable goods cleared, forwarded, transported or shipped by it or him.
(2) The Prescribed Authority shall have the power to call for and examine the books of account or other documents in the possession of such transporter or his agent with a view to verifying the correctness of the statements or returns submitted.
(3) Nothing contained in this section shall apply to any State Government or the Central Government or any public sector undertaking.
(4) Where any transporter fails to get himself registered as per provision of clause (a) of sub-section (1), the Prescribed Authority may, after giving him a reasonable opportunity of being heard, direct him to pay by way of penalty an amount not exceeding five thousand rupees for the first offence and if the offence is a continuing one with a fine not exceeding five hundred rupees for every day during which the offence continues.
(5) Where any transporter fails to comply with the provision of clause (b) of sub-section (1), the Prescribed Authority may, after giving him a reasonable opportunity of being heard, direct him to pay by way of penalty an amount not exceeding one thousand rupees for the first offence and if the offence is a continuing one with a fine not exceeding one hundred rupees for every day during which the offence continues.