Job worker challan endorsements clarified, allowing serial endorsements and principal-issued challans with referral and majority decision rule. Rule 45 permits principals or job workers to issue challans when goods move between job workers, with principal-issued challans and subsequent job worker transfers requiring endorsement that records quantity and description. The Authority may refer back a Director General of Safeguards report for further investigation if it records reasons for doing so. Decision-making requires at least three members for quorum and resolves differences by majority, the Chairman having a casting vote; an Explanation excludes leasing of parcel space by Railways from 'transport by rail' definitions.
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Job worker challan endorsements clarified, allowing serial endorsements and principal-issued challans with referral and majority decision rule.
Rule 45 permits principals or job workers to issue challans when goods move between job workers, with principal-issued challans and subsequent job worker transfers requiring endorsement that records quantity and description. The Authority may refer back a Director General of Safeguards report for further investigation if it records reasons for doing so. Decision-making requires at least three members for quorum and resolves differences by majority, the Chairman having a casting vote; an Explanation excludes leasing of parcel space by Railways from "transport by rail" definitions.
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