Rule 46

(1)The officer in-charge of the check post or barrier, as the case may be, shall issue a notice in writing specifying the description, the quantity and the value of the goods proposed to be detained under sub-section (3) of Section 29. A copy of the notice shall be served on the owner of the goods and if he is present at the spot, on the driver or any other person in-charge of goods vehicle or boat, as the case may be. (2)The security directed to be furnished under sub-section (3) of Section 29 shall be paid to the said officer in the form of cash or guarantee by a bank incorporated under the Banking Regulations (Companies) Act, 1949 (Central Act 10 of 1949). (3) (a) If the amount of 1( tax *( ...)) or security directed to be paid is paid, the said officer shall issue a receipt in the name of the person liable to pay the 1( tax *( ...)) and also the name and status of the person making such payment. (b) The said officer shall intimate the details of such collection to the concerned assessing authority having jurisdiction over the principal place of business of the consignor or consignee, as the case may be, within 3 days in Form XXXIII. (4) (a) The assessing authority shall on application by the consignor, if the goods are liable to sales 1( tax *(...)) or by the consignee, if the goods are liable to purchase 1( tax *(...)) either adjust the amount paid under sub-rule (2) towards the 1( tax *(...)) due from him or refund it to him if he is found not liable to 1( tax *(...)). (b) If the consignor or the consignee as the case may be, wishes to have the amount adjusted towards the 1( tax *(...)) due from him, he shall send an application and the receipt for payment along with the return due from under these rules and if he wishes to claim refund of the amount, an application shall be made to the assessing authority having jurisdiction over the principal place of business in the case of an assessee or the Deputy Commercial Tax Officer having jurisdiction over the place of residence in the case of others, within 30 days from the date on which the amount was paid. (5)If the said officer decides to detain the goods under sub-section (6) of Section 29, he shall pass an order specifying the description, quantity and value of the goods detained and the reasons for such detention. A copy of the order shall be served on the owner of the goods and if he is not present at the spot on the driver or any other person in-charge of the goods vehicle or boat, as the case may be. (6)The next higher authority referred to in sub-section (6) of Section 29 shall be the Commercial Tax Officer of the area having jurisdiction over the check post or barrier, as the case may be. (7)Where no claim is made to the goods detained under sub-section (6) of Section 29 within 30 days from their detention, the said officer shall transfer the goods to the Deputy Commercial Tax Officer having jurisdiction over the check post or barrier, as the case may be. (8)The Deputy Commercial Tax Officer specified in sub-rule (7) shall cause to be published in the notice board of his office, a list of the goods detained and intended for sale with a notice under his signature, specifying the place where, and the date on, and the hour at which the detained goods will be sold in open auction and shall also display copies of such list and notice at the check post or the barrier where the goods were detained, and in the office of the Commercial Tax Officer having jurisdiction over the check post or barrier where the goods were detained. (9)A notice of 15 days shall be given before the auction is conducted. (10)Intending bidders shall deposit as earnest money a sum equal to 5% of the estimated value of the goods. (11)At the appointed time, the goods shall be put in one or more lots, as the officer conducting the auction sale may consider necessary and shall be knocked down in favour of the highest bidder, subject to confirmation of the sale by the Commercial Tax Officer having jurisdiction over the check post or the barrier where the goods were detained, where value of the goods auctioned does not exceed Rs. 1,000/- and by the Deputy Commissioner in other cases. (12)The earnest money deposited by the unsuccessful bidders shall be refunded to them within 3 days from the date of auction. (13) (a) The auction purchaser shall pay to the officer conducting the auction the sale value of the goods in cash immediately after the sale and shall not be permitted to carry away any part of the goods until he has paid in full and until the sale is confirmed by the authority specified in sub-rule (11). (b) The officer receiving the value of the goods in cash shall issue a receipt to the person making such payment. (14)Where the purchaser fails to pay the purchase money, the earnest money deposited by the defaulting bidder 2( shall be forfeited to the Government and the goods shall be resold in the auction). The procedure prescribed for the first auction shall be followed for conducting the subsequent auction. (15)If any order directing detention is set aside on appeal or revision, the goods so detained, if they have not been sold in auction shall be released and if they have been sold, the proceeds, thereof, shall be paid to the owner of the goods, deducting the expenses incurred form the time of detention of the goods to the time they were sold in auction. (16)Any person from whom 1( tax *(...)) is due shall, on application to the officer, who conducted the sale, and upon sufficient proof be paid the sale proceeds specified under sub-rule (13) after deducting the expenses of sale and other incidental charges and the amount of 1( tax *(...)). (17)The procedure specified in this rule shall apply to give effect to the orders directing refund on appeal or revision. Rule 46 was originally substituted by G.O.Ms.No. 1857 Rev.dt.28.10.1963 with sub-rules (1) to (7),with effect from 1.8.1963. It was again substituted by G.O.Ms.No.249 Rev.dt.3.3.1976 with sub-rules (1) to (17) in the present form. 1. Subs. by G.O.Ms.No. 473 Rev.dt.18.3.1981. 2. Subs. by G.O.Ms.No. 849 Rev.dt. 15.7.1977 *The words "and surcharge" were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f.1.4.1995. 1[46-A.(1) In order to obtain a transit pass under Section 29B, the driver or the person-in-charge of a goods vehicle shall submit a declaration in Form XXXIII A to the officer-in-charge of the first check post or barrier after his entry into the State and shall also furnish if so required, any other information that may be relevant and necessary; (2)The officer-in-charge of the first check post shall, after examining the documents and after making such enquiries as he deems necessary, shall make out a transit pass in Form XXXIII B in triplicate and issue the original and duplicate thereof duly signed by him to the driver of the person in charge of the goods vehicle. (3)The driver or the person-in-charge of the goods vehicle shall carry the original and duplicate copies of the transit pass and shall tender the original copy to the officer-in-charge of the last check post or barrier before his exit from the State. (4)The driver or the person-in-charge of the vehicle shall stop the vehicle and allow the officer-in-charge of the last check post or barrier to inspect the documents, transit pass and the goods in order to ensure that the goods being taken out of the State are the same goods for which transit pass had been obtained. (5)If the such inspection, the officer-in-charge of the last check post or barrier is satisfied that the goods being transported are the same goods (both in quantity and description) noted in the transit pass, he shall affix the seal of the check post on the duplicate copy of the transit pass under his signature and allow the vehicle to pass into the other State. (6) If on such inspection, it appears that the quantity of goods under transport is less than the quantity noted in the transit pass or the description of the goods is different from the description noted in the transit pass, such officer-in-charge of the last check post or barrier shall presume that the goods to that extent have been sold within the State by the owner or other person-in-charge of the goods vehicle and shall accordingly assess the owner of the goods vehicle under Section 15A. The said officer shall have the power to detain the vehicle so long as he may reasonably be deem it necessary. (7)Powers of the nature referred to in sub-rule (6) may also be exercised by an officer of the Department not below the rank of an Assistant Commercial Tax Officer. He shall, however, inform the officer-in-charge of the first check post within seven days of such inspection, in case, he purposes to make an assessment. (8)The original copy of the transit pass, so received by the officer-in-charge of the last check post or barrier shall be sent by him by Registered Post, to the officer-in-charge of the first check post or barrier within ten days from the date of receipt from the driver or the other person-in-charge of the goods vehicle. Action taken under sub-rule (6) shall also be informed within the said time. (9)The officer-in-charge of the first check post or barrier, if he is not in receipt of the original copy of the transit pass within thirty days of issue by him, shall send a report to the Commercial Tax Officer, having jurisdiction over the first check port or barrier, who shall assess the owner of the goods vehicle under Section 15A read with Section 29B of the Act. 1. Ins by G.O.Ms.No.1165 Rev., Dept. Dt.22-11-1993.