Procedure for transporting consignments of goods across or beyond a check post other than a railway station, steamer station, etc.

103. (1) Where any consignment of goods, other than a consignment of goods of the nature and of the value to in sub-rule (2) of rule 99, is imported or brought into West Bengal by a dealer, casual dealer or any other person on his own account from any place outside West Bengal, and such consignment of goods is transported across or beyond a checkpost in West Bengal by a road vehicle by or on behalf of such dealer, casual dealer or any other person, such dealer, casual dealer or any other person, or the driver or person in-charge of the vehicle, as the case may be, shall present before the Sales Tax Officer or Assistant Sales Tax Officer of such checkpost at the time of entry of such vehicle into the area of such checkpost a way bill in Form No. 50 in duplicate obtainable in the manner laid down in rule 110 or rule 111 or rule 112, as the case may be, duly filled in and signed by the dealer, casual dealer or any other person on whose account such consignment of goods is imported or brought into West Bengal for endorsement of such way bill by such Sales Tax Officer or Assistant Sales Tax Officer of the checkpost, as the case may be. Such dealer, casual dealer or any other person, or the driver or person in charge of the vehicle, as the case may be, shall also present before such authority the consignment note, bill, in- voice, road challan, trip sheet or any other document of like nature in respect of such consignment of goods for the purpose of verification in terms of the provisions of sub-rule (9).

Explanation.- For the purpose of this Chapter, "Trip-sheet" shall mean a sheet or document containing particulars relating to the trip-wise use of a transport vehicle required to be carried by the driver of such vehicle under the Motor Vehicles Act, 1988.

(2) If the driver or person in-charge of the vehicle transporting any consignment of goods fails to present the way bill in Form No. 50 at the time of entry of such vehicle into the area of a checkpost as required by sub-rule (1) such driver or person in-charge may request the Sales Tax Officer or Assistant Sales Tax Officer of such checkpost in writing stating therein the reason for not being in possession of such way bill and to allow him time for presentation of the way bill.

(3) On the request of the driver or person in-charge of the vehicle made under sub-rule (2), the Sales Tax Officer or Assistant Sales Tax Officer of the checkpost shall allow time, not exceeding forty-eight hours from the entry of such vehicle, to enable him to present the way bill in Form No. 50 before the expiry of the time allowed by him, and the vehicle with such consignment of goods shall, subject to the provisions of sub-rule (6), remain detained till the time of presentation of such way bill or the expiry of the time allowed, whichever is earlier.

(4) After the way bill is presented under sub-rule (1) or sub-rule (3) the Sales Tax Officer or Assistant Sales Tax Officer of a checkpost shall, subject to the provisions of rule 120, endorse the way bill and record in the Entry Register the particulars of the consignment of goods and of the way bill related thereto and allow the vehicle to move.

(5) The duplicate copy of the way bill duly endorsed under sub-rule (4) shall be returned to the driver or person in-charge of the vehicle who presented such way bill under sub-rule (1) or sub-rule (3), and such driver or person in-charge of the vehicle shall carry with him the duly endorsed copy of the way bill on the way to its destination, and the original copy shall be retained by the officer referred to in sub-rule (4).

(6) If any dealer, casual dealer or person or the driver or person in-charge of the road vehicle fails to present any way bill under sub-rule (1) or sub-rule (3) the Sales Tax Officer or Assistant Sales Tax Officer of such checkpost shall seize the consignment of goods under section 76.

(7) For the purpose of section 74, the driver or the person in-charge of a road vehicle shall, while transporting any consignment of goods on its way to destination stop his vehicle on being asked by such Assistant Commissioner or Sales Tax Officer, as the Commissioner may authorise in this behalf, at any place and present before him, on demand, a copy of the way bill duly endorsed under sub-rule (4) along with consignment note, bill, invoice, road challan or any other document of like nature.

(8) If the driver or person in-charge of the vehicle fails to present the duly endorsed way bill along with any of the other documents referred to in sub-rule (7) the Assistant Commissioner or Sales Tax Officer, who demanded such way bill under the sub-rule, shall, after recording the reason, seize the consignment of goods under section 76.

(9) The Sales Tax Officer or Assistant Sales Tax Officer of a checkpost empowered to endorse the way bill in Form No. 50 or such Assistant Commissioner or Sales Tax Officer, as the Commissioner may authorise to proceed under section 74 outside the checkpost, may verify correctness of the description, quantity, weight or value of the goods of a consign ment as mentioned in the accompanying way bill with the description, quantity, weight or value which are actually found in such consignment:

Provided that quantity and weight mentioned in the way bill in Form No. 50, must be in standard unit.

(10) Where, upon verification made under sub-rule (9), and on searching the vehicle or opening the container or packages, if necessary,-

(a) the description, quantity, weight or value of the goods in any consignment is found by the authority referred to in sub-rule (9) to be at variance with the description, quantity, weight or value of the goods disclosed in the way bill; or

(b) the documents presented in respect of the goods in any consignment is found by the authority referred to in sub-rule (9) to be false or incorrect, either in respect of the description, quantity or weight of such consignment of goods, or the value thereof; or

(c) if it is found by the authority referred to in sub-rule (9) that either the consignor or the consignee of goods is not in existence as per records available in the office of the appropriate assessing authority, though he is shown in the documents produced as a dealer registered under the Act of the relevant State, such authority shall prepare a report in the presence of the driver or person in-charge of the vehicle and get such report countersigned by him, or where the driver or person in-charge of the vehicle is not available for any reason, such authority shall prepare a report in the presence of one witness after explaining to him the contents of the report and get the report countersigned by him, and shall, thereafter, seize the consignment of goods under section 76 for contravention of the provisions of section 73.

(11) Any infringement of any provision of this rule by a dealer, casual dealer or any other person in respect of any consignment of goods imported or brought into West Bengal by him on his own account or by the driver or person in-charge of a road vehicle transporting such consignment of goods across or beyond any checkpost in West Bengal shall be deemed to be a contravention of the provisions of section 73 by such dealer, casual dealer or any other person himself.