41. Restriction on Movement

(1) No person shall transport any consignment of goods referred to under sub-section (1) of section 61, exceeding such quantity or value, as maybe specified in the notification, except in accordance with the following conditions, namely: -

(a) If any such consignment is to be transported by or on behalf of a dealer, within the state, he shall issue a declaration in Form D-VIII supported by an invoice, cash memo or bill in the case of movement is as a result of sale or a challan in case the movement is otherwise than as a result of sale in respect of goods which is being transported or is otherwise in transit or in transit storage and produce such cash memo or bill and produce such invoice or cash memo or bill or challan, as the case may be, with aforesaid Form of declaration on demand before the authority specified in rule 62.

(b) In case of goods being imported from any other state, by or on behalf a dealer who is in possession of a valid certificate of registration, the person transporting the goods or the dealer, as the case may be, shall carry a declaration in Form D-IX supported by a bill or cash memo in case the movement is as a result of sale or a challan in case the movement is otherwise than as a result of sale in respect of goods which is being transported or is otherwise in transit or in transit storage and produce such bill or cash memo or challan, as the case may be, along with the aforesaid Form of declaration on demand before the authority specified in rule 62.

(c) In case of goods being exported from the State to any other State, by or on behalf a dealer, the person transporting the goods or the dealer, as the case may be, shall carry a declaration in Form D-X supported by a bill or cash memo in case the movement as a result of sale or a challan in case the movement is otherwise than as a result of sale in respect of goods which is being transported or is otherwise in transit or in transit storage and produce such bill or cash memo or challan, as the case may be, along with the aforesaid Form of declaration on demand before the authority specified in rule 62.

(2) Where the consignment is to be transported from any railway station, steamer station, air-port or post office the dealer shall endorse the serial number of the declaration in Form D-VIII or Form D-IX, as the case may be, on the railway receipt or other document required for the purpose of obtaining delivery of the consignment and shall also sign the said Form and present the duplicate copy of the Form so filed along with the railway receipt or other document to be furnished for obtaining delivery of the consignment and subsequent to delivery of consignment from any railway station, steamer station, airport or post office, the consignment shall thereafter be transported accompanied with the original copy of the said Form without undue restriction, except for normal checking and inspection enroute, after which the original copy shall be furnished to the appropriate authority and a receipt shall be obtained for the same.

(3) Registered dealers shall get the declaration specified in clause (b) of sub-rule (1) printed and shall issue such Forms from a bound book, containing 25 leaves in triplicate, and shall get the book authenticated by the authority specified in rule 62 who shall authenticate the same by putting his signature and official seal on the triplicate copy of the first and last page of each book, and such Forms shall bear printed serial number:

Provided that new Form shall not be authenticated in respect of any dealer until he has rendered satisfactory account of old Forms authenticated in respect of him:

Provided further that if, for reasons to be recorded in writing, the specified authority is not satisfied that the applicant for declarations specified in clause (b) of sub-rule (1) has defaulted in furnishing any return or statement or revised return or has failed to deposit any tax or interest due, or has failed to pay any tax assessed under the Act with regard to which no stay order has been passed, within a period of twelve months from the date of the passing of the order levying tax, by any superior court, the specified authority shall withhold authentication of such Forms until such time as the applicant furnishes such returns or statements or deposits such tax or interest or penalty, as the case may be.

(4) Registered dealers shall get the declaration specified in clause (a) and clause (c) of sub-rule (1) printed and shall issue such Forms from a bound book containing 25 leaves in triplicate and such Forms shall bear printed serial number.

(5) Before furnishing declaration specified in sub-rule (1) or (2) to the purchasing dealer or the selling dealer, as the case may be, or to any person authorized by him in his behalf, shall fill in all required particulars in the Form and shall also affix his signature in the space provided in the Form for this purpose. Thereafter, the counterfoil of the Form shall be retained by the issuing dealer and the other two portions marked ‘Original’ and ‘Duplicate’ shall be made over by him to the dealer to whom the Form is issued.

(6) The issuing dealer shall also maintain, serially and chronologically, a complete account in Register VR-IX in respect of all Forms of declarations printed or received after being duly authenticated and used by him and also file a statement of all forms of declarations in form D-IX and D-X used by him during the quarter along with the quarterly statement required to be furnished under sub section (2) of section 24.

(7) Any unused Form authenticated under sub-rule (3) and remaining in stock with a registered dealer on the cancellation of the certificate of registration shall be surrendered by him to the appropriate authority.

(8) Every such Form obtained from the appropriate authority after being duly authenticated shall be kept by the registered dealer in safe-custody and he shall be personally responsible for the loss, destruction or theft of any such Form.

(9) Where any blank or duly completed Form duly authenticated under sub-rule (3), is lost while it is in the custody of either the consignor or the consignee or in the course of transit, the dealer in respect of whom such form has been authenticated shall furnish in respect of every such Form lost, an indemnity bond in Form B-II to the authority from whom such Form was obtained.

(10) Notwithstanding anything contained in these rules, the Commissioner on application made by a registered dealer who is a public sector undertaking or a public limited company or such private limited company or firm whose annual gross turnover exceeds rupees five crores, may by an order in writing and subject to such conditions and restrictions exempt such registered dealer from the use of declarations specified in clauses (a), (b) or (c) of sub-rule (1) required for movement of consignment of goods.

Explanation: For the purposes of this rule, the expression “appropriate authority” shall mean, the circle incharge or officer incharge of a check post.