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79. Intimation to be given by clearing, forwarding, booking agent, dalal and person transporting goods
(1) every clearing, forwarding and booking agent, dalal and person transporting goods shall send an information in form 61about the business carried on by him to the appropriate Commercial Tax Officer within thirty days from the date of coming into force of this rule or the commencement of business whichever is later and obtain an acknowledgment therefor from the Commercial Tax Officer.
(2) The Commercial Tax Officer shall, on receipt of any intimation under sub-rule (1), enter in a register in form 62 the particulars given therein.
(3) Where any goods handled by any agent or person referred to in sub-section (1) of section 62 have been consigned by the consignor to 'self' and such goods are delivered by such agent or person to any person other than the consignor, the agent or person shall ascertain and keep the record of full name and address of the person taking delivery of the goods, the name of the dealer with his registration certificate number under the Madhya Pradesh Vat Act, 2002, if any, and if the person taking delivery is not a dealer but taking delivery for and on behalf of a dealer the name and address of such dealer and his registration certificate number under the said Act.
(4) All accounts, records, register and documents maintained by any agent or person referred to in sub-section (1) of section 62 shall at all reasonable times be open for inspection by any officer above the rank of an Assistant Commercial Tax Officer and by the Assistant Commercial Tax Officer with the written permission of the Commercial Tax Officer.
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