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(1.) ACTO Vs Delhi Indore Transport Carrier (SB SIR 215/2010) [2016] 44 TIJD 98(Raj.)

• (2.) CTO Vs Globe Transport Company (SB SIR 165/2011) D/o 26.02.2013

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"If a vehicle was carrying goods from one State to another State through

Rajasthan even with a view to evade tax of other, State, the authority

empowered under the Rajasthan Sales Tax Act, 1954 had no jurisdiction to

impose any penalty under section 22A(7) of the Rajasthan Sales Tax Act,

• 1954. For evasion of any tax taking place outside Rajasthan, the Act had

no application to it."

"In this view of the matter Section 22A, RST Act not being applicable,

confined as it is to the checking of evasion of tax under the RST Act in

Rajasthan, the question of imposing penalty under section 22A(7)RST Act

in cases of goods transiting through Rajasthan cannot arise. The sales tax

• '

authorities of Rajasthan can, of course, stop and check any vehicle but if it contains goods coming from another State and bound for another w State,

they can only insist and ensure that the goods leave Rajasthan."

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78. Transit of goods by road through the State and issue of transit pass.— (1) Where a vehicle or carrier coming from any place outside the State and bound for any place outside the State and carrying any goods bound for any place outside the State, passes through the State, the owner, the driver or the person incharge of such vehicle or carrier or goods shall obtain in such

manner and on payment of such fee, as may be prescribed, a transit pass for such goods from the Incharge of the first check—post or barrier after his entry into the State and deliver it to the Incharge of the last check—post or barrier

before his exit from the State.

(2) In case of transshipment of goods being transported under sub—section (1)

the owner or driver or person incharge of such vehicle or carrier of such goods shall furnish such information to such authority and in such manner as may be

prescribed.

(3) Where such owner, driver or person incharge fails to deliversuch transit pass in respect of any goods in accordance with the provisions of sub—section (1) or is found to have suppressed or given false particulars of any. consignment of goods in his application for issue of transit pass, it shalt'be presumed that such goods have been sold within the State by the owner, the driver or the person incharge of the vehicle or the carrier or the goods and the Incharge of the check—post or barrier from where such transit pass was issued or an officer not below the rank of Assistant Commercial Taxes Officer authorised by the Commissioner, after having afforded an opportunity of

being heard to such owner, driver or person incharge, shall make an order

that notwithstanding anything contained in this Act, such owner, driver or person incharge shall pay tax on such sale together with the penalty equal to double the amount of such tax.

(4) The system of transit pass as provided in sub—sections (1) and (3) shall come into force from such date and at such check—post or barrier as may be notified by the Commissioner from time to time.

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55. Transit of goods by road through State and issue of Transit Pass.- (1) For issuance of transit pass, the owner, the driver or the person

incharge of vehicle or carrier or goods, shall submit dully filled Part-A of

Form VAT-51 in three copies to the incharge of the first entry check-post

in the State and if there is no such check-post, to the nearest check post

from the entry point, (hereinafter referred to as entry check-post).

(2) On submission of Form referred to in sub-rule (1), the incharge of the

first entry check post shall on 'being satisfied with the particulars

mentioned in Part-A and after making such enquiry as he deems

necessary, shall complete Part-B of all the three copies of the. Form VAT-

51 and after affixing the Bar Code in specified place of Part-B,

authenticate by affixing the seal of the check post in the First and Second

copy, and shall retain the First copy of Form VAT-Si and deliver Second

and Third copy of Form VAT5 1 to the applicant.

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