Uttar Pradesh VAT Rules

Check-Post

Establishment of check-posts and barriers.

The State Government, if it is of opinion that it is necessary so to do with a view to preventing evasion of tax or other dues payable under this Act in respect of the -

1. sale of goods brought or received from outside the State;
2. Sale of goods processed or manufactured by using goods brought or received from outside the State; or
3. sale or purchase of goods produced or manufactured within the State,

   may by notification in the Gazette, direct the establishment of check-posts or barriers at such places within the State, as may be specified in the notification.

Import of goods into the state by road against declaration

1. Any person (hereinafter in this section referred to as the importer) who intends to bring, import or otherwise receive, into the State from any place outside the State any goods other than the goods exempt from payment of tax under clause (a) of section 11, in such quantity or measure or of such value, as may be notified by the State Government in this behalf, in connection with business, shall obtain the prescribed form of declaration, on payment of the prescribed fee, from the assessing authority having jurisdiction over the area, where his principal place of business is situated or, in case there is no such place, where he ordinarily resides:

   Provided that where the importer intends to bring, import or otherwise receive such goods otherwise than in connection with business, he may, at his option, in the like manner obtain the prescribed form of certificate.

2. Where such goods are to be consigned by road, -
   • the importer shall furnish to the consignor the declaration in the prescribed form in duplicate duly filled in and signed by him, and the driver or any other person in-charge of any vehicle carrying any such goods shall carry with him the copies of such declaration duly verified by the consignor in the prescribed manner together with such other documents as may be prescribed, and shall deliver one copy of such declaration, -
     1. where such goods are brought by a road on which a check post or barrier is established, to the officer in-charge of such check-post or barrier before crossing check-post or barrier; and
     2. where such goods are brought by a road on which no check post or barrier is established, to the officer -in- charge of the nearest check-post or barrier established under the said section before transporting such goods further within the State,

        and other copy of declaration and the remaining documents along with goods to the importer or his agent.

   • subject to provision of sub-section (4) of section 52, the officer in-charge of the check-post or barrier shall grant a receipt for the copy of declaration delivered to him and it shall not be necessary for the driver or the person in-charge of the vehicle to deliver any copy of the declaration at the other check-post or barrier that he may cross, if he shows such receipt to the officer-in- charge of such other check-post or barrier.
   • the importer shall preserve the other copy of the declaration and other documents delivered to him or to his agent under clause (a) for such period as may be prescribed and produce them before the assessing authority whenever demanded by it within such period.
3. Where such goods are brought into the State as personal luggage, the person bringing them shall carry with him the declaration in the prescribed form duly filled in and signed by the importer, and the importer shall submit the same for endorsement by the officer authorised in this behalf by the Commissioner, by the next working day.
4. Where any person intends to bring, import or otherwise receive into the State from any place without the State any goods referred to in sub-section (1) otherwise than in connection with business and obtains the prescribed form of certificate, the provisions of sub-sections (2), (3) and (4) shall mutatis mutandis apply as if the word “certificate” is substituted for the word “declaration” used therein.
5. The driver or other person-in-charge of any vehicle carrying any goods referred to in the preceding sub-sections shall stop the vehicle at every such check-post or barrier or, when so required by an officer authorised under sub-section (1) of section 45 or sub-section (1) of section 48, at any other place, and keep it stationary for so long as may be considered necessary by the officer in-charge of the check-post or barrier or the officer authorised under sub-section (1) of section 45 or sub-section (1) of section 48, as the case may be, and allow him to search the vehicle and inspect the goods and all documents referred to in the preceding sub-sections and shall, if so required, give his name and address and the names and addresses of the owner of the vehicle and of the consignor and the consignee of the goods.
6. Where the officer making the search or inspection under this section finds any person transporting or attempting or abetting to transport any goods to which this section applies without being covered by the proper and genuine documents referred to in the preceding sub-sections and if, for reason to be recorded, he is satisfied after giving such person an opportunity of being heard that such goods were being so transported in an attempt to evade assessment or payment of tax due or likely to be due under this Act, he may order detention of such goods
7. The provisions of sub-sections (3), (7), (8), (9) and (10) of section 48 shall mutatis mutandis apply to goods detained under sub-section (6), as they apply to goods seized under that section.
8. Where the assessing authority or an officer empowered under this section, is satisfied that any dealer bringing or importing or otherwise receiving into the State from any place outside the State, any goods has, with a view to evade payment of tax, shown the estimated sale value of such goods in the "declaration form for import" accompanying such goods less than the fair price of such goods or has not shown the estimated sale value in such form and the presumed sale value of such goods is less than the fair price of such goods, such authority or officer may acquire such goods on payment of 105 per centum of such estimated sale value or presumed sale value, as the case may be, to the dealer.
9. The power under sub-section (8) shall not be exercised unless the dealer is afforded an opportunity of being heard.
10. The goods acquired under sub-section (8) shall be disposed of in such manner as may be specified by the Commissioner.

    Explanation :- For the purpose of sub-section (8) :

    • "Fair price" shall mean the value, determined in such manner as may be specified by the Commissioner.
    • "Presumed sale value" shall be equal to 110 per centum of the purchase price shown in the declaration form.