Download GVAT FORM 405: Transit Pass Issued Under Section 69 (1) Of The Gujarat Value Added Tax Act
As per Gujrat vat Rule 52 Procedure for transit pass
(1) The driver or the person in-charge of the goods vehicle shall, in order to obtain a transit pass under sub-section (1) of section 69, submit an application in triplicate, in Form 404 to the officer-in-charge of the check-post or barrier, if any, established near the point of entry into the State or on the first check-post or barrier, after his entry into the State (hereinafter referred to as the ‘entry check-post’) or to any other officer empowered by the Commissioner in this behalf.
(2) The officer-in-charge of the entry check-post or such officer empowered shall, after examining the document and making such inquiries and after inspecting consignments and goods as he may deem necessary, issue a transit pass in triplicate, in Form 405. The duplicate and triplicate copies of the transit-pass shall be delivered to the applicant and the original shall be kept by the officer receiving such application. The transit pass shall specify the check-post or the barrier (hereinafter referred to as “the exit check-post”) of the State to be crossed by the vehicle, the route to be followed and the date and time up to which it would be so crossed.
(3) (a) If for any reason, the vehicle after its entry into the State is not able to move out of the State within the stipulated time, the driver or the person-in-charge of the goods being transported in the vehicle shall, seek extension of time from:-
(i) the officer who has issued the transit pass; or
(ii) any other officer empowered to issue the transit pass in respect of the concerned entry check-post; or
(iii) an Officer of the area specified by the Commissioner through a public circular where the vehicle is stationed at the time of seeking extension of time.
(b) The officer specified in clause (a) shall, after examining the reasons for delay and after such inquiry as he deems fit, extend the time of exit by suitably amending the transit pass.
(4) The driver or the person-in-charge of the goods vehicle shall surrender the duplicate copy of transit pass at the specified exit check-post and allow the officer-in-charge of the check-post to inspect the documents, consignments and goods in order to ensure that the goods being taken out of the State are the same for which transit pass had been issued. The officer-in-charge of the exit check-post shall issue a receipt on the triplicate copy of the transit pass for the duplicate copy surrendered by the driver or the person-in-charge of the goods vehicle.
(5) The officer-in-charge of the exit check-post may, for the purpose of sub-rule (4), detain, unload and search the contents of the vehicle.
(6) The driver or the person in charge of such vehicle, boat or animal shall carry with him such transit pass throughout the State and if he fails to carry with him such transit pass throughout the State he shall be liable to pay penalty as referred to in sub-section (1A) of section 69.