When a motor vehicle coming from any place outside the State and bound for any other place outside the State, and carrying any taxable goods pass a through the State, the driver or other person in charge of such vehicle shall obtain in the prescribed manner a transit pass from the officer in charge of the first check post or barrier after his entry into the State and deliver it to the officer in charge of the last check post of 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 his 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 vehicles or conveyance the onus proving that the goods have actually moved out of the State shall be on the owner or person in charge of the vehicle.
Explanation:-In a case where a vehicle owned by a person is hired for transportation of goods by some other person, the hirer of the vehicle, shall for the purposes of this section, be also deemed to be the owner of the vehicle.