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54. Declaration required to be carried with the goods in movement for export out of Rajasthan or in the course of inter-State trade or commerce

(1) A registered dealer who dispatches any taxable goods to a place outside the State,-

(i) for sale outside the State or by way of branch transfers/depot transfers/stock transfers, except the goods as may be notified by the State Government; or

(ii) in the course of inter-State trade or commerce, as may be notified by the State Government; or

(iii) in the course of export as defined in sub-section (3) of section 5 of the Central Sales Tax Act, 1956, as may be notified by the State Government; shall furnish or cause to be furnished declaration Form VAT-49 completely filled in all respect in ink and ensure that the value, date and month of use of such Form shall be punched at the specified place provided for in the Form. Such dealer shall retain the counterfoil of the Form VAT-49 with him and the portions marked 'Original' and 'Duplicate' shall be carried with the goods in movement. However, where goods covered under single invoice are being carried in morethan one vehicle, separate Form VAT-49 shall be accompanied with each of such vehicles along with photo copy of the original invoice and challan of the goods carried in the vehicle".*

"Provided that subject to such conditions as may be specified by the Commissioner, a registered dealer may also furnish a declaration in Form VAT-49A, electronically through the official web-site of the Commercial Taxes Department of the State. The declaration Form generated as 'Original' and 'Duplicate' shall be carried with the goods in movement. Where goods covered under single invoice are being carried in more than one vehicle, separate declaration Form shall be accompanied with each of such vehicles along with challan and photo copy of the original invoice of the goods carried in the vehicle.

Provided further that a dealer may furnish the details of serial number of Form VAT-49, vehicle number, Invoice/Bill/Dispatch memo number with date and value of goods regarding the goods in movement either through Short Messaging Service (S.M.S.) or through Interactive Voice Response System (I.V.R.S.), to the department on the telephone numbers allotted for this purpose through a pre intimated cellular phone before the goods enter into the territory of the State. On intimation of the aforesaid information the dealer shall receive an Identification number through S.M.S. on same cellular phone. He shall also furnish or cause to be furnished the declaration Form VAT-49 completed in all respect to his assessing authority by the next working day. The owner or a person duly authorised by such owner or the driver or the person in-charge of a vehicle or carrier or of goods in movement shall intimate the said Identification number to the assessing authority or the person authorised by the Commissioner at the time of checking of goods in movement, which shall be deemed to be prescribed form with goods in movement."

(2) The owner or a person duly authorised by such owner or the driver or the person Incharge of a vehicle or carrier or of goods, shall carry with him the documents specified in clause (b) of sub-section (2) of section 76 including declaration form prescribed in subrule (1), in respect of the goods in movement and shall produce the same suo motu before the assessing authority or the officer authorised under sub-section (4) of section 76 at the time of inspection who shall retain the original portion of the declaration form and return the duplicate portion after signature and marking seal in token of having verified it, to the person producing it and such officer shall send the retained original portion of the declaration form to the assessing authority or the authorized officer.

(3) If the declaration Form referred to in sub-rule (1) in respect of the goods in movement has already been submitted to the assessing authority or the officer authorized under subsection

(4) of section 76, the owner or a person duly authorised by such owner or the driver or the person Incharge of the vehicle or carrier or of the goods shall, on inspection by the officer authorized under sub-section (4) of section 76, at any subsequent place, produce the countersigned and sealed copy of the aforesaid declaration Form along with other documents specified in clause (b) of sub-section (2) of section 76.

Explanation: For the purpose of this rule, 'taxable goods' means all goods, except the goods which are exempted from tax in accordance with the provisions of the Act.

(4) (a) If the goods are dispatched to any place outside the State through Railways or Airways or by any other mode, all documents specified in clause (b) of subsection (2) of section 76 including the declaration form prescribed under sub-rule (1) shall accompany the goods in movement.

(b) While booking goods from any place in the State to a place outside the State, Railways or Airways authorities shall ensure that all the documents including declaration Form prescribed under the Act and the Rules, shall accompany with the goods in movement.

(c) The assessing authority or the officer authorized under sub-section (4) of section 76 shall have the powers to inspect and check the goods in movement and the documents thereof, being transported through Railways or Airways.

(d) The assessing authority or the officer authorized under sub-section (4) of section 76 may seize the goods suspected of tax evasion by providing copy of the seizure memo to the concerned Railways or Airways officials and may also remove the goods so seized from the Railway or Airport premises or from such other places where such goods are kept.

(e) The assessing authority or the officer authorized under sub-section (4) of section 76, shall have power to collect from Railways or the Airways details of consignments/ consignor/consignee from their records; and Railway/Airways officials shall keep record of consignor and the person booking the goods including the proof of identification and complete address, at the time of booking. While exercising powers under this clause the provisions contained in sub-rule (2) of rule 54 shall be applicable mutatis mutandis.

(f) Railways/Airways shall be treated as a transporting agency for the purposes of provisions of inspection of goods while in movement contained in the Act, and shall be subjected to all the provisions contained in the Act and the Rules including penal action against the defaulting Railway/Airways officials.

(5) The dealer shall submit a statement of the used Form VAT-49 in Form VAT-50 alongwith the duplicate portion of Form VAT-49 to the assessing authority or to the authorized officer along with the return. However, in case such duplicate portion of Form VAT-49 is not received back by the dealer, an account of use of such forms duly nsupported by an affidavit of the consignor shall be submitted to his assessing authority or to the authorized officer.

(6) Where a dealer fails to furnish the statement as mentioned in sub-rule (5) above, the assessing authority or the authorized officer after affording a reasonable opportunity of being heard, may impose penalty under section 64.

"(7) The provisions of sub-rule (7) rule 53 shall, in so far as may be, mutatis mutandis, apply to the declaration Form VAT-49."