Saawariya & Co.

R.38 Registration of transporter, carrier or forwarding agent, railway container contractor, owner or person incharge of godown or cold storage or warehouse U.P. VAT RULES

R.38 Registration of transporter, carrier or forwarding agent, railway container contractor, owner or person incharge of godown or cold storage or warehouse-

(1) Every person, who starts business in the capacity of a transporter, carrier or forwarding agent, railway container contractor, owner or person i/c of godown or cold storage or warehouse on or after the date of the commencement of the Act, shall apply in Form XIV to the registering authority within thirty days from the date of commencement of such business for grant of service provider number:

Provided that transporter, carrier or forwarding agent who has been carrying on such business from a date earlier than the date of the commencement of the Act, shall apply within thirty days from the date of the commencement of the Act.

Provided further that if a transporter, carrier or forwarding agent who has been carrying on such business from a date earlier than the date of the commencement of the Act, or carrying on business on or after the date of the commencement of the Act, holds registration certificate issued under The Carriage By Road Act, 2007 it shall not be necessary for applying for registration under this Act.

(2) Every transporter, carrier or forwarding agent who holds registration certificate issued under The Carriage By Road Act, 2007 shall inform the assessing authority in Form XV along with certificate of registration issued under The Carriage By Road Act, 2007 and duly filled Form XIV, within 30 days from the commencement of the Act

(3) Every application, referred to in sub-rule (1) shall accompany proof of deposit of fee of rupees one hundred and late fee, if any.

(4) All applications shall be duly filled in and signed by the person described in column 2 of the table below and the dealer shall use the status code describe in column 3 of the table:

Sl.No.	Description	Status code
1	2	3
1-	The proprietor in case of proprietorship business ;or	0	1
2-	A partner duly authorized by all other partners; or	0	2
3-	The Karta in case of Hindu Undivided Family; or	0	3
4-	The Managing Director or Director or a person authorized by the Board of Directors, in the case of limited companies; or	0	4
5-	The President or Secretary in the case of Society or a Club; or	0	5
6-	The Head of the office or any other person authorized by him in case of a department of a State Government or the Central Government; or	0	6
7-	The guardian of minor where business is in the name of the minor; or	0	7
8-	Duly authorized person having a general power of attorney where business is in the name of an incapacitated person, or	0	8
9-	Trustee in case of a trust. or	0	9
10-	In any other case, person duly authorized by dealer or any other officer authorized by competent authority	1	0

(5) Where after examination of the application and after making such inquiry as it may deem fit, registering authority is satisfied that particulars furnished are correct and complete and required fee and late fee, if any has been deposited by the applicant, he shall cause the transporter, carrier or transporting agent, railway container contractor, owner or person incharge of godown or cold storage or warehouse to be registered.

(6) Every transporter, carrier or forwarding agent, railway container contractor, owner or person in charge of godown or cold storage or warehouse registered under sub-rule (5) shall be granted a registration certificate in Form XVI bearing a number which shall be comprised of such number of numeric or alpha-numeric digits as may be determined by the Commissioner

(7) Provisions of rules 33, 34, 35 and 36 shall, mutatis mutandis apply to registrations issued to transporter, carrier or forwarding agent as they apply to dealers.

(8) Every person transporting or storing goods shall maintain following records:-

(a) A register in respect all consignments of goods received by him for transportation or storage;

(b) Office copy of goods receipt or consignment note issued in respect of goods received by him for transportation or storage;

(c) Office copy of goods challan prepared by him for delivery to the person in charge of the vehicle or driver of the vehicle;

(d) a goods receipt and delivery register in respect of all consignments of goods received and delivered by him;

(9) (a) Where a transporter, carrier or forwarding agent, railway container contractor, receives any goods from any person for transporting to any destination, he shall require the person to submit a declaration in Form XVII and like wise where a transporter, carrier or forwarding agent or railway container contractor receives any good for delivery he shall obtain declaration in Form XVIII from the person to whom goods are delivered;

(b) Where a owner or person in charge of godown or cold storage or warehouse receives any goods for storage he shall obtain declaration in form XIX from the owner of the goods, at the time of receiving the goods for storage and likewise where a owner or person in charge of godown or cold storage or warehouse delivers the goods, shall obtain declaration in form XX from owner of the goods at the time of delivery of goods.

(10) Every transporter, carrier and forwarding agent, railway container contractor, owner or person incharge of godown or cold storage or warehouse. shall preserve all records maintained by him for a period of 8 years after the expiry of the assessment year to which they belong.

(11) The commissioner may from time to time issue instructions with regard to the procedure to be followed in respect of disposal of registration application and issue of registration certificate under the Act.

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