UTTARANCHAL VAT DRAFTS

1. When a vehicle coming from any place outside the State and bound for any other place outside the State, and carrying goods referred to in sub-section (1), of Section 48, passes through the State, the driver or the person incharge of such vehicle shall obtain in the prescribed manner an authoristion for transit of goods from the officer in charge of the check post or barrier after his entry into the State and deliver it to the officer in charge of the last check post or barrier before his exit from the State, failing which it shall be presumed that the goods carried thereby have been sold within the State by the owner or person in charge of the vehicle:

   Provided that where the goods carried by such vehicle are, after their entry into the State, transported outside the State by any other vehicle or conveyance, the onus of proving that goods have actually moved outside the State shall be on the owner or the person in charge of the vehicle.

2. In such a case the owner of the vehicle, the transporter, the person-in-charge and the hirer of the vehicle, shall jointly and severally be liable to pay tax on such presumed sale of goods and also for payment of amount of penalty that may be imposed under the provisions of this Act.

3. Every person for whom a presumption under sub-section (1) exists that the goods have been sold within the State by such person, shall be assessed to tax at the check post on the goods covered by each authorization for the transit of goods separately.

4. The provisions of sub-section (3) shall apply to all the cases of assessment whether arising before or after the date of commencement of this Act.

5. No order of assessment under this Section shall be passed until the owner or, as the case may be, the person in charge of the vehicle is given a reasonable opportunity of being heard.

   Explanation: For the purpose of this Section the hirer of the vehicle shall also be deemed to be the owner of the vehicle.

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