Download Assam Vat Form-66
Download Assam Vat FORM-66: Delivery Permit under the Assam Value Added Tax Rules, 2005
(i) Where any person intends to bring, import or otherwise receive into the State from any place outside the State, any goods other than the goods exempt under the First Schedule, in excess of the quantity or measure as specified in this rule, for his own use and not for resale or for transfer of any other manner and the consignment of such goods is transported into the State by road, railways, air or waterways, such person shall make an application for Road Permit to the Prescribed Authority in whose jurisdiction the applicant carries on business or, if he does not carry on any business, within whose jurisdiction the applicant resides;
(ii) Where any person, whether registered under the Act or not, having a manufacturing or industrial unit or intending to set up such a unit, intends to bring, import or otherwise receive into the State from any place outside the State, any goods other than the goods exempt under the First Schedule, in excess of the quantity or measure as provided in rule 42 for use in setting up of the industrial unit or for use as raw materials in manufacture of goods in the industrial unit (before getting registered under the Act) and not for resale or for transfer in any other manner and the consignment of such goods is transported into the State by road, railways, air or waterways, such person shall make an application for Road Permit to the Prescribed Authority in whose jurisdiction the industrial unit or its office is located;
(iii) The application for a Road Permit shall be in Form-62 and shall be submitted to the Prescribed Authority in triplicate. Separate application shall be made for each Road Permit;
(iv) The application form shall be issued on payment of a prescribed fee;
(v) If the Prescribed Authority, after due enquiry as may be necessary, is satisfied about the bonafide requirement of such person, he shall on such application prepare a Road Permit in triplicate in Form-62. Two copies of such Road Permit shall be made over to the applicant and the third copy shall be retained in the office;
(vi) The person transporting the goods shall produce the “Original” and the Duplicate” foils of the Road Permit (Form-62) before the Officer-in-charge of the check post and the said officer shall after proper verification, allow the movement of the goods conforming to the description and quantity mentioned in the Road Permit. The Officer-in-charge shall sign and seal both the foils of the Road Permit as a mark of having verified the particulars furnished there in, retain the “Original” foil and return the “Duplicate” foil to the person producing it. He shall send the “Original” foil retained by him to the Prescribed Authority who had issued the Road Permit;
(vii) If the Prescribed Authority is of the opinion that the consignment of goods mentioned in the application referred to in sub-clause (iii), involves any tax liability under any provisions of the Act and considers it necessary to obtain security for safeguarding the payment of tax on such transaction, he shall, before issuing the Road Permit, direct the applicant to make payment of an amount equivalent to the amount of tax that may become payable on such transactions;
(viii) Where the Prescribed Authority is of the opinion that a person, who has applied for Road Permit should furnish security with a view to ensure that there is mis-utilisation of the Road Permit, direct the applicant to furnish security in the Form of a call deposit or bank guarantee for an amount not exceeding the amount of tax under the Act calculated on the value of the goods;
(ix) The Road Permit obtained under sub-clause (v), shall not be transferred under any circumstances;
(x) No Road Permit shall be issued to a person unless he has furnished satisfactory account of the utilisation of the Road Permits previously issued to him;
(xi) The Prescribed Authority shall maintain a register for such Road Permits issued under sub-clause (v);
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