Rajasthan Sales Tax Act,1994
Section 80. 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-in-Charge of such vehicle or carrier or goods shall obtain in the prescribed manner a transit pass for such goods from the in-charge of the first checkpost after his entry into the State and deliver it to the in-charge of the last checkpost before his exist from the State.
(2) Where such owner, driver or Person-in-Charge fails to deliver such transit pass in respect of any goods in accordance with the provisions of sub-section (1) or is found to have suppressed of give false particulars of any consignment of goods in his application for issue of transit pass, it shall be presumed that such goods have been sold within the State by the owner, the driver or the Person-in-Charge of the vehicle of the carrier of the goods and after having afforded an opportunity of being heard of such owner, driver or person-in-Charge, any officer not below the rank of Assistant Commercial Taxes Officer as may be authorised by the Commissioner, shall make an order that notwithstanding anything contained in this Act, such owner, driver or Person-in-Charge shall, pay tax on such sale together with the penalty equal to double the amount of such tax.
(3) The system or transit pass as provided in sub-sections (1) and (2) shall come into force from such date and at such checkpost as may be notified by the Commissioner from time to time.