Category: Jammu and Kashmir

As per J&K VAT Rule 77(b) Register of appeals:-

(a) On receipt of the memorandum of appeal it shall be put up to the Appellate Authority for his signatures and then entered in

the “register of Appeals” maintained in Form VAT-71. Soon thereafter the duplicate copy of memorandum shall be sent to Assessing Authority who shall send the following information to the Appellate Authority, ordinarily within a period of 15 days:-

(i) Date of service of notice of demand;

(ii) The date of service of certified copy of order.

(iii) Demand on account of:

(a) Tax;

(b) Interest;

(c) Penalty;

(d) Any other sum;

Total :

(iv) Amount disputed in appeal;

(a) Tax;

(b)Interest;

(c )Penalty;

(d)Any other sum;

Total :

(v) Amount paid with date of payment;

(vi) Dates of filing of returns:

Ist quarter ________________

2nd Quarter________________

3rd Quarter________________

4th Quarter________________

Annual ________________

(vii) Whether the appeal is in time, if not give reasons.

(b) The Assessing Authority shall maintain a register of appeals in Form

VAT-72 and place the duplicate copy of memorandum of appeal on the file of the appellant assessee.

Download Jammu & Kashmir VAT FORM VAT-71REGISTER OF APPEALS FOR APPELLATE AUTHORITY

As per J&K VAT Rule 77(a) Register of appeals:-

(a) On receipt of the memorandum of appeal it shall be put up to the Appellate Authority for his signatures and then entered in

the “register of Appeals” maintained in Form VAT-71. Soon thereafter the duplicate copy of memorandum shall be sent to Assessing Authority who shall send the following information to the Appellate Authority, ordinarily within a period of 15 days:-

(i) Date of service of notice of demand;

(ii) The date of service of certified copy of order.

(iii) Demand on account of:

(a) Tax;

(b) Interest;

(c) Penalty;

(d) Any other sum;

Total :

(iv) Amount disputed in appeal;

(a) Tax;

(b)Interest;

(c )Penalty;

(d)Any other sum;

Total :

(v) Amount paid with date of payment;

(vi) Dates of filing of returns:

Ist quarter ________________

2nd Quarter________________

3rd Quarter________________

4th Quarter________________

Annual ________________

(vii) Whether the appeal is in time, if not give reasons.

(b) The Assessing Authority shall maintain a register of appeals in Form

VAT-72 and place the duplicate copy of memorandum of appeal on the file of the appellant assessee.

As per J&K VAT Rule 75 Section 72 Appeals

(1) A dealer or any other assessee objecting to any order passed by the Assessing uthority or any other officer authorized under section 66 or section 67, other than an Additional Commissioner or a Deputy Commissioner Commercial Taxes, may within thirty days from the date on which he is served with the order, appeal to the Appellate 73 Authority or if the order is made by the Additional Commissioner or the Deputy Commissioner, to the Commissioner:

Provided that no appeal shall be entertained by the said authority against an order of assessment unless it is satisfied that:-

(a) where all the returns for a year have been filed, the amount of tax due under the Act on the turnover of sales or purchases, as the case may be, admitted by the appellant in the returns filed by him or at any stage in any proceeding under the Act, whichever is higher, has been paid;

(b) where some of the returns for a year have not been filed or no return has been filed for such year, the amount of tax due under the Act, admitted by the appellant in the returns, if any, filed by him under the Act or 20% of the tax assessed has been paid; or

(c) in case the appeal is against the imposition of penalty, 5% of the penalty levied has been paid:

Provided also that the Appellate Authority may, for reasons to be recorded in writing, stay the recovery of the demand disputed in appeal, except the amount of tax and penalty payable under first proviso.

Exception: –Nothing in this sub-section shall apply to cases where the Commissioner in exercise of the powers vested under sub-section (6) of section 44 makes an order extending the date of payment.

(2) The Appellate Authority or the Commissioner as the case may be may, after giving the appellant reasonable opportunity of being heard,: –

(a) confirm, reduce, enhance or annul the assessment or penalty; or

(b) set aside the order and direct the Assessing Authority to pass a fresh order after such further enquiry as it may direct.

(3) If the amount of assessment or penalty is reduced by the Appellate Authority or the Commissioner as the case may be under clause (a) of sub-section (2) , the excess amount of tax or penalty if realized shall be refunded.

(4) Every order passed in appeal under this section shall, subject to any order passed in appeal or revision under section 73 or section 74,be final.

Download Jammu & Kashmir VAT FORM VAT-69 SECURITY REGISTER

As per J&K VAT Rule 74© Modes of security on goods owned by unregistered dealers;-

(a) Security referred to in section 67(10) shall be in cash or in any of the modes prescribed under rule 27. The officer incharge shall issue a receipt in the name of the owner of the goods and deliver it to the person Incharge of the goods.

(b) The officer Incharge shall maintain daily collection register in Form VAT-25 and record therein the cash received as security. The total receipts of the day shall be deposited in the treasury during the next following working day. Record of Bank guarantee shall be maintained in a separate register. A statement of cash securities and the bank guarantees in Form VAT-68 shall be sent to the Deputy Commissioner Commercial Taxes Incharge of the Division within 7 days after the expiry of each month. Counterfoils of the receipted challans along with the bank guarantees shall be attached to the said statement. A copy of the said statement shall be sent to the Commissioner.

(c) The Deputy Commissioner Commercial Taxes shall on receipt of the statement in Form VAT-68 cause the entries to be made in the register maintained in Form VAT-69 and soon thereafter issue extracts thereof to the Assessing Authority having jurisdiction over the dealer. The extracts relating to the dealers of another division shall be sent to the Deputy Commissioner Commercial Taxes of such other division for onward transmission to the concerned Assessing Authority.

(d) The security or bank guarantee shall be released after the tax and any other sum payable by the dealer is deposited into the Treasury; provided that at the option of the dealer or if he fails to pay the tax and any other amount payable by him under the Act, the Assessing Authority shall adjust the amount of cash security against such sum payable and refund the excess amount of security, if any.

Explanation: – Empowered Officer or Officer in-charge of Notified Area/Check-post or an Inspector posted at such place means an Assessing Authority.

Download J&K FORM VAT-67 NOTICE OF HEARING UNDER SECTION 67(10) OF THE JAMMU AND KASHMIR VALUE ADDED TAX ACT, 2005

As per J&K VAT Rule 71(e) Detention and seizure of goods;-

(a) The Additional Commissioner(SIU) or the authorized officer both of whom are here in after referred to as “the officer” seizing the goods under sub-section (5) of section 67, shall prepare an inventory of the goods seized and copy of the inventory shall be handed over to the person Incharge of the goods against a proper receipt. The goods seized may be kept in official custody or handed over to any person for safe custody against declaration Form VAT-55.

(b) In case the goods are seized under sub-section (5) of section 67of in any godown or any other premises of the transport, clearing or forwarding agency or in any vehicle or conveyance or any other place, the goods shall be kept in the official custody or handed over to the person Incharge of the godown or any other premises of the transport, clearing or forwarding agency or any other person against declaration in Form VAT-55.

(c) Notice of hearing as required by proviso to sub section (5) of Section 67 shall be issued in Form VAT-66. The notice shall be served on the person Incharge of the goods at the time of seizure requiring him to show cause within a period of 15 days as to why the penalty be not levied. A copy of the notice shall be forwarded to the owner of the goods, if he is a person other than the person Incharge of the goods, provided that his address is available from the documents accompanying the goods or is disclosed by the person Incharge of the goods.

(d) On the date specified in the notice “the officer” shall consider the objections raised and the evidence adduced, if any. Thereafter he may cause such other enquiries to be made as he considers necessary, and pass an order in writing releasing the goods or levying the penalty within 30 days from the date specified in the notice of hearing provided that the Commissioner may for cogent reasons allow him to pass the order after the said period of 30 days.

(e) Before demanding security under sub-section (10) of Section 67, a show cause notice in Form VAT-67 shall be served on the person incharge of the goods at the time of seizure requiring him to show cause within a period of 15 days as to why the security may not be obtained from him. A copy of the notice shall be forwarded to the owner of the goods, if he is a person other than the person Incharge of the goods, provided that his address is available from the documents accompanying the goods or is disclosed by the

person Incharge of the goods.

(f) On the date specified in the notice “the officer” shall consider the objections raised and the evidence adduced, if any. Thereafter he may cause such other enquiries to be made as he considers necessary, and pass an order in writing releasing the goods or emanding security within 30 days from the date specified in the notice of hearing provided that the Commissioner may for cogent reasons allow him to pass the order after the said period of 30 days.

(g) The order of release of goods seized under sub-section (5) of Section 67 or sub-section (10) of Section 67 shall be in Form VAT-89

Download J&K FORM VAT-66 NOTICE OF HEARING UNDER SECTION 67(5) OF THE JAMMU AND KASHMIR VALUE ADDED TAX ACT, 2005

As per J&K VAT Rule 71© Detention and seizure of goods;-

(a) The Additional Commissioner(SIU) or the authorized officer both of whom are here in after referred to as “the officer” seizing the goods under sub-section (5) of section 67, shall prepare an inventory of the goods seized and copy of the inventory shall be handed over to the person Incharge of the goods against a proper receipt. The goods seized may be kept in official custody or handed over to any person for safe custody against declaration Form VAT-55.

(b) In case the goods are seized under sub-section (5) of section 67of in any godown or any other premises of the transport, clearing or forwarding agency or in any vehicle or conveyance or any other place, the goods shall be kept in the official custody or handed over to the person Incharge of the godown or any other premises of the transport, clearing or forwarding agency or any other person against declaration in Form VAT-55.

(c) Notice of hearing as required by proviso to sub section (5) of Section 67 shall be issued in Form VAT-66. The notice shall be served on the person Incharge of the goods at the time of seizure requiring him to show cause within a period of 15 days as to why the penalty be not levied. A copy of the notice shall be forwarded to the owner of the goods, if he is a person other than the person Incharge of the goods, provided that his address is available from the documents accompanying the goods or is disclosed by the person Incharge of the goods.

(d) On the date specified in the notice “the officer” shall consider the objections raised and the evidence adduced, if any. Thereafter he may cause such other enquiries to be made as he considers necessary, and pass an order in writing releasing the goods or levying the penalty within 30 days from the date specified in the notice of hearing provided that the Commissioner may for cogent reasons allow him to pass the order after the said period of 30 days.

(e) Before demanding security under sub-section (10) of Section 67, a show cause notice in Form VAT-67 shall be served on the person incharge of the goods at the time of seizure requiring him to show cause within a period of 15 days as to why the security may not be obtained from him. A copy of the notice shall be forwarded to the owner of the goods, if he is a person other than the person Incharge of the goods, provided that his address is available from the documents accompanying the goods or is disclosed by the

person Incharge of the goods.

(f) On the date specified in the notice “the officer” shall consider the objections raised and the evidence adduced, if any. Thereafter he may cause such other enquiries to be made as he considers necessary, and pass an order in writing releasing the goods or emanding security within 30 days from the date specified in the notice of hearing provided that the Commissioner may for cogent reasons allow him to pass the order after the said period of 30 days.

(g) The order of release of goods seized under sub-section (5) of Section 67 or sub-section (10) of Section 67 shall be in Form VAT-89

Download J&K FORM VAT-65 COUNTER FOIL

As per J&K VAT Rule 68(k) Establishment of Check posts and inspection of goods thereat

(a) When a Checkpost is set up on a thoroughfare under Section 67 a barrier may be erected across such thoroughfare to enable vehicles or conveyance being intercepted, detained and searched.

(b) For the purpose of sub-section (2) of section 67 the value of goods shall be rupees five thousand.

(c) The waybill, delivery note, certificate of ownership and declaration referred to in section 67 shall be in Form VAT-58, Form VAT-59, Form VAT-60 and Form VAT-61 respectively.

(d) When the officer Incharge of the notified area/Checkpost or any other officer not below the rank of Sub- Inspector of Commercial Taxes Department is not present on spot, the guard on duty may detain the vehicle or conveyance for a period not exceeding half an hour in order to enable the Officer Incharge to arrive and take action as required by section 67.

(e) Every transporter, clearing and forwarding agency shall in respect of the goods, the sale whereof is taxable under the Act, maintain correct and complete records of such goods transported, delivered or received for transport consisting of receipt and delivery register (inward) in Form VAT-62 goods booked and despatched (outward) register in Form VAT-63 transport receipts and other records. These records shall be preserved for a period of nine years.

(f) No transport agency or forwarding or clearing agency or any other carrier of goods shall-

(i) accept for booking any consignment of goods the sale whereof is liable

to tax in the State unless the consignment is covered by a bill of sale or certificate of ownership.

(ii) release any consignment of goods the sale whereof is liable to tax in the State unless the consignee being:

i. a dealer, furnishes a delivery note; and

ii any other person furnishes a declaration duly filled in by the consignee or his authorized agent.

(g) Forms of waybill serially numbered in consecutive order shall be printed by the transporter or forwarding agency or any other carrier of goods.

The last serial No. shall be 1,00,000 whereafter a fresh series of waybill shall be used and intimation thereof given to the Dy. Commissioner Commercial Taxes or any other officer authorized by the Commissioner in this behalf, before bringing it into use.

The waybill shall be in triplicate, the first foil shall be retained by the transporter/forwarding agency and 2nd and 3rd foils shall be presented to the officer Incharge of Check-post through which the goods are under transport. The Officer In-charge after being satisfied that the goods under transport are completely in accordance with the particulars contained in the way bill and bill of sale or certificate of ownership, shall retain the 2nd foil and deliver the 3rd foil to the person incharge of the goods. If the goods loaded in a vehicle are physically checked and found to be in accordance with the particulars specified in accompanying documents the words checked and found in order shall be stamped on such documents.

Provided that if a transporter or person Incharge of goods importing goods into the State through Check-post set up under sub-section (1) of section 67 of the Act, is unable to present to the officer Incharge a way bill or certificate of ownership for a sufficient reason he shall execute a bond in Form VAT-64 undertaking to obtain 2nd and 3rd foils of the delivery note duly signed by the consignee at the time of delivery of the goods and surrender the 2nd foil to the officer Incharge Check-post set up under sub-section (1) of Section 67 of the Act at the time of his exit. Provided further that if such transporter or person Incharge of goods fails to furnish 2nd foil of the said delivery note to the Officer Incharge Checkpost set up under sub-section (1) of Section 67 of the Act he shall be liable to a fine equal to five times of tax liability of the goods imported or Rs.5,000/- whichever is less.

(h) (i) Blank forms of delivery note, certificate of ownership or declaration shall be issued by the concerned Assessing Authority or any other officer authorized by the Commissioner in this behalf, on application made by the dealer or any other person, free of charge.

(ii) Delivery note, certificate of ownership or declaration shall be in triplicate, the first foil shall be retained by the dealer etc. and 2nd and 3^rd foils shall be handed over to the transporter/clearing agency before the delivery of the goods is taken.

(iii)The transporter shall keep the 3rd foil for his office record and the 2^nd foil shall be attached with the monthly return.

(i) Nothing contained in this rule shall require the consignment of goods carried by Railway or Airlines and delivered to the consignee at the Railway Station/Airline office to be accompanied by a waybill, but the consignee shall present the other documents referred to in this rule to the officer Incharge Check-post.

(j) The rules regarding use, custody and maintenance of declaration forms prescribed under rule 6 of the Central Sales Tax Rules (J&K) 1958 shall mutatis mutandis apply to the use custody and maintenance of delivery note and certificate of ownership and declaration.

(k) (i)Any person who seeks to import the goods notified under sub-section (3)of Section 67, the value of which exceeds the limit prescribed in subrule (b) of this rule, shall furnish to the exporting dealer of the other State or the sender of the goods as the case may be (hereinafter in this subrule referred to as consignor) the declaration in Form VAT- 65 in duplicate, duly filled in and signed by him;

(ii)The form of declaration will be obtained by the dealer or person from the Jurisdictional Assessing Authority .

(iii)The driver or any other person incharge of any vehicle carrying thegoods as aforesaid shall obtain from the consignor the copies of

declaration Form VAT-65 and such other documents, duly verified and signed by him (consignor) and carry the same with him and shall, before crossing any check post established under sub-section (1) of section 67 deliver to the officer incharge thereof duplicate portion of the said declaration and deliver the original portion and the remaining documents alongwith the goods, to the person importing the goods or the person to whom goods are sent, as the case may be.

(iv)The persons importing the goods shall produce on demand or before issue of new declaration forms as the case may be the original portion of the declaration Form VAT-65 to the Assessing Authority who issued such declaration forms.

Download J&K FORM VAT-64 PERSONAL BOND WITH TWO SURETIES

As per J&K VAT Rule 68(g) Establishment of Check posts and inspection of goods thereat

(a) When a Checkpost is set up on a thoroughfare under Section 67 a barrier may be erected across such thoroughfare to enable vehicles or conveyance being intercepted, detained and searched.

(b) For the purpose of sub-section (2) of section 67 the value of goods shall be rupees five thousand.

(c) The waybill, delivery note, certificate of ownership and declaration referred to in section 67 shall be in Form VAT-58, Form VAT-59, Form VAT-60 and Form VAT-61 respectively.

(d) When the officer Incharge of the notified area/Checkpost or any other officer not below the rank of Sub- Inspector of Commercial Taxes Department is not present on spot, the guard on duty may detain the vehicle or conveyance for a period not exceeding half an hour in order to enable the Officer Incharge to arrive and take action as required by section 67.

(e) Every transporter, clearing and forwarding agency shall in respect of the goods, the sale whereof is taxable under the Act, maintain correct and complete records of such goods transported, delivered or received for transport consisting of receipt and delivery register (inward) in Form VAT-62 goods booked and despatched (outward) register in Form VAT-63 transport receipts and other records. These records shall be preserved for a period of nine years.

(f) No transport agency or forwarding or clearing agency or any other carrier of goods shall-

(i) accept for booking any consignment of goods the sale whereof is liable

to tax in the State unless the consignment is covered by a bill of sale or certificate of ownership.

(ii) release any consignment of goods the sale whereof is liable to tax in the State unless the consignee being:

i. a dealer, furnishes a delivery note; and

ii any other person furnishes a declaration duly filled in by the consignee or his authorized agent.

(g) Forms of waybill serially numbered in consecutive order shall be printed by the transporter or forwarding agency or any other carrier of goods.

The last serial No. shall be 1,00,000 whereafter a fresh series of waybill shall be used and intimation thereof given to the Dy. Commissioner Commercial Taxes or any other officer authorized by the Commissioner in this behalf, before bringing it into use.

The waybill shall be in triplicate, the first foil shall be retained by the transporter/forwarding agency and 2nd and 3rd foils shall be presented to the officer Incharge of Check-post through which the goods are under transport. The Officer In-charge after being satisfied that the goods under transport are completely in accordance with the particulars contained in the way bill and bill of sale or certificate of ownership, shall retain the 2nd foil and deliver the 3rd foil to the person incharge of the goods. If the goods loaded in a vehicle are physically checked and found to be in accordance with the particulars specified in accompanying documents the words checked and found in order shall be stamped on such documents.

Provided that if a transporter or person Incharge of goods importing goods into the State through Check-post set up under sub-section (1) of section 67 of the Act, is unable to present to the officer Incharge a way bill or certificate of ownership for a sufficient reason he shall execute a bond in Form VAT-64 undertaking to obtain 2nd and 3rd foils of the delivery note duly signed by the consignee at the time of delivery of the goods and surrender the 2nd foil to the officer Incharge Check-post set up under sub-section (1) of Section 67 of the Act at the time of his exit. Provided further that if such transporter or person Incharge of goods fails to furnish 2nd foil of the said delivery note to the Officer Incharge Checkpost set up under sub-section (1) of Section 67 of the Act he shall be liable to a fine equal to five times of tax liability of the goods imported or Rs.5,000/- whichever is less.

(h) (i) Blank forms of delivery note, certificate of ownership or declaration shall be issued by the concerned Assessing Authority or any other officer authorized by the Commissioner in this behalf, on application made by the dealer or any other person, free of charge.

(ii) Delivery note, certificate of ownership or declaration shall be in triplicate, the first foil shall be retained by the dealer etc. and 2nd and 3^rd foils shall be handed over to the transporter/clearing agency before the delivery of the goods is taken.

(iii)The transporter shall keep the 3rd foil for his office record and the 2^nd foil shall be attached with the monthly return.

(i) Nothing contained in this rule shall require the consignment of goods carried by Railway or Airlines and delivered to the consignee at the Railway Station/Airline office to be accompanied by a waybill, but the consignee shall present the other documents referred to in this rule to the officer Incharge Check-post.

(j) The rules regarding use, custody and maintenance of declaration forms prescribed under rule 6 of the Central Sales Tax Rules (J&K) 1958 shall mutatis mutandis apply to the use custody and maintenance of delivery note and certificate of ownership and declaration.

(k) (i)Any person who seeks to import the goods notified under sub-section (3)of Section 67, the value of which exceeds the limit prescribed in subrule (b) of this rule, shall furnish to the exporting dealer of the other State or the sender of the goods as the case may be (hereinafter in this subrule referred to as consignor) the declaration in Form VAT- 65 in duplicate, duly filled in and signed by him;

(ii)The form of declaration will be obtained by the dealer or person from the Jurisdictional Assessing Authority .

(iii)The driver or any other person incharge of any vehicle carrying thegoods as aforesaid shall obtain from the consignor the copies of

declaration Form VAT-65 and such other documents, duly verified and signed by him (consignor) and carry the same with him and shall, before crossing any check post established under sub-section (1) of section 67 deliver to the officer incharge thereof duplicate portion of the said declaration and deliver the original portion and the remaining documents alongwith the goods, to the person importing the goods or the person to whom goods are sent, as the case may be.

(iv)The persons importing the goods shall produce on demand or before issue of new declaration forms as the case may be the original portion of the declaration Form VAT-65 to the Assessing Authority who issued such declaration forms.

Download Jammu & Kashmir VAT FORM VAT-63: REGISTER OF GOODS BOOKED AND DESPATCHED FROM THE STATE (OUTWARD)

As per J&K VAT Rule 68(e) Establishment of Check posts and inspection of goods thereat

(a) When a Check post is set up on a thoroughfare under Section 67 a barrier may be erected across such thoroughfare to enable vehicles or conveyance being intercepted, detained and searched.

(b) For the purpose of sub-section (2) of section 67 the value of goods shall be rupees five thousand.

(c) The waybill, delivery note, certificate of ownership and declaration referred to in section 67 shall be in Form VAT-58, Form VAT-59, Form VAT-60 and Form VAT-61 respectively.

(d) When the officer Incharge of the notified area/Check post or any other officer not below the rank of Sub- Inspector of Commercial Taxes Department is not present on spot, the guard on duty may detain the vehicle or conveyance for a period not exceeding half an hour in order to enable the Officer Incharge to arrive and take action as required by section 67.

(e) Every transporter, clearing and forwarding agency shall in respect of the goods, the sale whereof is taxable under the Act, maintain correct and complete records of such goods transported, delivered or received for transport consisting of receipt and delivery register (inward) in Form VAT-62 goods booked and despatched (outward) register in Form VAT-63 transport receipts and other records. These records shall be preserved for a period of nine years.

(f) No transport agency or forwarding or clearing agency or any other carrier of goods shall-

(i) accept for booking any consignment of goods the sale whereof is liable to tax in the State unless the consignment is covered by a bill of sale or certificate of ownership.

(ii) release any consignment of goods the sale whereof is liable to tax in the State unless the consignee being:

i. a dealer, furnishes a delivery note; and ii any other person furnishes a declaration duly filled in by the consignee or his authorized agent.

(g) Forms of waybill serially numbered in consecutive order shall be printed by the transporter or forwarding agency or any other carrier of goods.

The last serial No. shall be 1,00,000 where after a fresh series of waybill shall be used and intimation thereof given to the Dy. Commissioner Commercial Taxes or any other officer authorized by the Commissioner in this behalf,

before bringing it into use. The waybill shall be in triplicate, the first foil shall be retained by the transporter/forwarding agency and 2nd and 3rd foils shall be presented to the officer Incharge of Check-post through which the goods are under transport.

The Officer In-charge after being satisfied that the goods under transport are completely in accordance with the particulars contained in the way bill and bill of sale or certificate of ownership, shall retain the 2nd foil and deliver the 3rd foil to the person incharge of the goods. If the goods loaded in a vehicle are physically checked and found to be in accordance with the particulars

specified in accompanying documents t he words checked and found in order shall be stamped on such documents.

Provided that if a transporter or person Incharge of goods importing goods into the State through Check-post set up under sub-section (1) of section 67 of the Act, is unable to present to the officer Incharge a way bill or certificate of ownership for a sufficient reason he shall execute a bond in Form VAT-64 undertaking to obtain 2nd and 3rd foils of the delivery note duly signed by the consignee at the time of delivery of the goods and surrender the 2nd foil to the officer Incharge Check-post set up under sub-section (1) of Section 67 of the Act at the time of his exit.

Provided further that if such transporter or person Incharge of goods fails to furnish 2nd foil of the said delivery note to the Officer Incharge Checkpost set up under sub-section (1) of Section 67 of the Act he shall be liable to a fine equal to five times of tax liability of the goods imported or Rs.5,000/- whichever is less.

(h) (i) Blank forms of delivery note, certificate of ownership or declaration shall be issued by the concerned Assessing Authority or any other officer authorized by the Commissioner in this behalf, on application made by the dealer or any other person, free of charge.

(ii) Delivery note, certificate of ownership or declaration shall be intriplicate, the first foil shall be retained by the dealer etc. and 2nd and 3^rd foils shall be handed over to the transporter/clearing agency before the delivery of the goods is taken.

(iii)The transporter shall keep the 3rd foil for his office record and the 2^nd foil shall be attached with the monthly return.

Nothing contained in this rule shall require the consignment of goods carried by Railway or Airlines and delivered to the consignee at the Railway Station/Airline office to be accompanied by a waybill, but the consignee shall present the other documents referred to in this rule to the officer Incharge Check-post

(j) The rules regarding use, custody and maintenance of declaration forms

prescribed under rule 6 of the Central Sales Tax Rules (J&K) 1958 shall mutatis mutandis apply to the use custody and maintenance of delivery note and certificate of ownership and declaration.

(k) (i)Any person who seeks to import the goods notified under sub-section (3) of Section 67, the value of which exceeds the limit prescribed in subrule (b) of this rule, shall furnish to the exporting dealer of the other State or the sender of the goods as the case may be (hereinafter in this subrule referred to as consignor) the declaration in Form VAT- 65 in duplicate, duly filled in and signed by him;

(ii)The form of declaration will be obtained by the dealer or person from the Jurisdictional Assessing Authority .

(iii)The driver or any other person incharge of any vehicle carrying the goods as aforesaid shall obtain from the consignor the copies of

declaration Form VAT-65 and such other documents, duly verified and signed by him (consignor) and carry the same with him and hall, before crossing any check post established under sub-section (1) of section 67 deliver to the officer incharge thereof duplicate portion of the said declaration and deliver the original portion and the remaining documents alongwith the goods, to the person importing the goods or the person to whom goods are sent, as the case may be.

(iv)The persons importing the goods shall produce on demand or before issue of new declaration forms as the case may be the original portion of the declaration Form VAT-65 to the Assessing Authority who issued such declaration forms.