Transit of Goods by Road Through the State and Issue of Authorisation for Transit of Goods

Transit of goods by road through the State and issue of authorisation for transit of goods
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 28A passes through the State, the driver or other person-in-charge of such vehicle shall obtain in the prescribed manner an authorisation for transit of goods from the officer-in-charge of the first checkpost or barrier after his entry into the State and deliver it to the officer-in-charge of the last checkpost 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 out of the State shall be on the owner or person-in-charge of the vehicle.
[Explanation: For the purposes of this section, the hirer of the vehicle shall also be deemed to be the owner of the vehicle.]