In exercise of the powers con ferred by subsection (2 a) of section 31 of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) Part I, the Commissioner adopts Forms XXVIII A and XXVIII B as the declaration for the purpose of the aforesaid sub section which a person shall carry in respect of goods being transported for the purposes of verification and assessment of tax payable and prescribes the following manners in which such permit shall be utilised for verification and assess ment of tax payable under Part I of the said Act: (i) A person transporting goods, exceeding the quantity notified under section 35, on a goods carrier or a vessel shall carry Form XXVIII A or XXVIH B duly filled up in respect of goods being brought into the State or being sent out of the State; (ii) In case a form is found blank, or not containing all the particulars, it shall be deemed to be a violation of the provisions of sub section (2 a) of section 31 of the said Act.