| 76. Transit of goods by road through the state and issue of transit pass M.P. VAT RULES | |
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76. Transit of goods by road through the state and issue of transit pass
(1)The transporter, in order to obtain a pass under section 58, shall submit an application in form 59 in triplicate to the check post officer of the check post or barrier, if any, established near the point of entry into the State (hereinafter referred to as the entry check post ).
(2) The Check post Officer of the entry check post shall, after examining the documents and after making such enquiries as he deems necessary, issue to the transporter the duplicate and triplicate copies of the application, retaining the original himself; the pass shall specify the check post or the barrier of the State to be crossed by the vehicle (hereinafter referred to as the exit check post) and the time and date up to which it should be so crossed.
(3) The transporter shall stop his vehicle at such exit check post, surrender the duplicate copy of the pass and allow the check post officer to inspect the documents, consignments and goods in order ensure that the consignments being taken out of the State are the same for which the pass has been obtained. The Check post Officer of the exit check post shall issue a receipt on the triplicate copy of the pass for the duplicate copy surrendered by the transporter.
(4) The Check post Officer of the exit check post shall have powers to detain, unload and search the contents of the vehicle for the purpose mentioned in sub-rule (3).
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