(1)Every dealer, casual dealer or any other person shall while transporting any consignment of goods, other than those specified in Schedule A, by a goods vehicle or, as a load carried by any person, of value exceeding twenty-five thousand rupees in case of imported goods and fifty thousand rupees in case of other goods, despatched from any place in West Bengal to any other place in West Bengal either on his own account or on account of a consignee, make over a declaration in duplicate appended to this rule and duly filled in and signed by him to the driver or person in-charge of the road vehicle to present it before such Assistant Commissioner or Sales Tax Officer as the Commissioner may authorise to intercept, detain and search under section 74 on the way to its destination. Provided that the requirement of a declaration under this sub-rule shall not apply where any consignment of gold is transported by, or on account of, a banking company as defined in the Banking regulation Act, 1949 (10 of 1949).
(2) The driver or person in-charge of a goods vehicle or person carrying the load, shall, while transporting such consignment of goods in West Bengal and till he reaches the destination, carry with him the declaration referred to in sub-rule (1) and a consignment note, delivery note, invoice, road challan or any other document of like nature.
(3) Whenever, a goods vehicle transporting any consignment of goods or, a load carried by a person, is intercepted under clause (a) of section 74 at any place, other than railway station, steamer station, port, airport and post office, on its way to destination by any authority referred to in sub-rule (1), the driver or person in-charge of the goods vehicle transporting the consignment of goods or the person carrying the load shall, on demand, present before such authority the declaration and any of the documents referred to in subrule(2) for verification whether such consignment of goods is being transported in contravention of the provisions of section 73. Provided that if before the authority to whom the declaration or document is required to be presented, any other document in lieu thereof is presented for verification and such authority is satisfied on perusal of such document that the consignment of goods has been despatched from any place in West Bengal, such, authority may dispense with the requirement of declaration referred to in sub-rule (1) and countersign with its official seal the document presented to it and thereafter such authority shall allow the vehicle to move.
(4) Where a declaration is presented in respect of any consignment of goods under sub-rule (3) along with any of the documents referred to in sub-rule (2) before the authority referred to in sub-rule (1), such authority shall verify the particulars of such consignment of goods, countersign the duplicate copy of such declaration with its official seal and return it, to the driver or person in-charge of the vehicle or, to the person carrying the load, and allow the vehicle to move and retain the original copy of such declaration for office records.
(5) If, the driver or person in-charge of a road vehicle or, the person carrying the load, fails to present a declaration referred to in sub-rule (1), the authority referred to in that sub-rule shall seize the consignment of goods under section 76.
(6) Every dealer, casual dealer or any other person referred to in sub-rule (1) shall maintain a true and up-to-date account of declaration issued by him and produce, on demand, such account before the appropriate assessing authority or such Assistant Commissioner or Sales Tax Officer as the Commissioner may authorise
DECLARATION
[See rule 107(1)]
Serial No.
* I/We declare that the following consignment of goods is despatched from a place within West Bengal:
(1) Name, address and Income tax Permanent Account No. (PAN) of the consignor :
(2) Name, address and Income tax Permanent Account No. (PAN) of the consignee :
(3) Place of despatch :
(4) Destination :
(5) Description of goods :
(6) Quantity
(7) Value and/or rate :
(8) Weight :
(9) Value and / or rate :
(10) Consignment note or delivery note No. and : Date or challan No. and date
I/We declare that I/We hold/do not hold certificate of registration bearing No....... under the West Bengal Value Added Tax Act, 2003 (West Ben. Act... of 2003).
* I/We have/have not manufactured the goods in West Bengal/not transported the goods from outside West Bengal.
The above statement is true to the best of my/our knowledge and belief.
Date: Signature..........
Status of the declarant .........
*Strike out whichever is inapplicable: