(1) Where any consignment of goods, except a consignment of goods of the nature and of the value referred 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, by transporting such consignment of goods in a road vehicle through any place other than across or beyond a checkpost set up under section 83 in West Bengal, such dealer, casual dealer or other person shall possess, at the time of entry of the road vehicle transporting such consignment of goods intoWest Bengal, the original and duplicate parts of a valid way bill in Form 50, obtained in the manner as laid down in rule 110 or rule 110A or rule 111 or rule 112, as the case may be, and duly filled in with the particulars in respect of such consignment of goods and signed by such dealer, casual dealer or other person, and such dealer, casual dealer or other person, or the driver or person in-charge of the vehicle transporting such consignment of goods, shall present, on demand by such Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner or Sales Tax Officer or Assistant Sales Tax Officer, as may be authorised by the Commissioner to exercise power under section 74, the way bill in Form 50, in duplicate and duly filled in with the particulars in respect of such consignment of goods and signed by such dealer, casual dealer or other person, and the bill or invoice or tax invoice or forwarding note or road challan and consignment note and trip sheet or any other document of like nature in respect of such consignment of goods, for verification of correctness of the description including mark of identification, quantity, weight or value of the goods of the consignment as mentioned in the way bill and the documents related thereto with the description including mark of identification, quantity, weight or value of the goods, which are actually found in such consignment and such verification may be made by such authority by opening the container or packages, if necessary:

Provided that quantity and weight mentioned in the way bill in Form 50A, shall be in standard unit.

Explanation I. - For the purpose of this rule, the word .goods. shall mean goods other than those goods sales of which are tax-free under section 21 and include raw jute.

Explanation II.- For removal doubts, it is hereby declared that the provisions of this rule are applicable in respect of goods which are self-propelled, that is to say, the goods which can move on their own, notwithstanding that consignment of such goods are not transported in a road vehicle.";

(2) Subject to the provisions of rule 120, if the authority referred to in sub-rule (1) is, upon verification, satisfied about the correctness of the information furnished in the way bill in Form 50 presented under sub-rule (1), such authority shall return the original and duplicate parts of the way bill and allow the vehicle carrying the consignment of goods to move and the driver or person incharge of the vehicle transporting such consignment of goods shall carry with him the original and duplicate parts of the way bill in Form 50 and the documents in respect of such consignment of goods till such time it reaches its destination in West Bengal.

(2A) If the dealer, casual dealer or other person, or the driver or person in-charge of the vehicle, fails to present the way bill in Form 50 along with any of the other documents to the Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner or Sales TaxOfficer or Assistant Sales Tax Officer in terms of sub-rule (1), such authority shall, after recording the reason, seize the consignment of goods under section 76.

(3) The provisions of sub-rule (7), sub-rule (8), sub-rule (9) and sub-rule (10), of rule 103, so far not inconsistent with this rule, shall, mutatis mutandis, apply in respect of any consignment of goods, imported or brought into West Bengal by a dealer, casual dealer or any other person as referred to in sub-rule (1), on his own account from any place outsideWest Bengal, by transporting such consignment in a road vehicle through any place other than across or beyond a checkpost set up under section 83 in West Bengal.

(3A) If any consignment of goods is imported or brought into West Bengal from outside by a registered dealer in terms of this rule, such registered dealer shall furnish, within seven days from the receipt of the consignment of goods in West Bengal, the original part of the duly filled in, signed and valid way bill in Form 50, as referred to in sub-rule (1), in respect of such consignment of goods, along with copy of the documents relating to such consignment of goods, to the appropriate assessing authority, or to any other authority, if so authorised by the Commissioner:

Provided that the provisions of this sub-rule shall not be applicable in respect of any consignment of goods detained under section 74 or seized under section 76.

(4) Any infringement of any provisions of this rule by a person, casual dealer, or dealer 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 road vehicle from the place of the nature referred to in sub-rule (1) of this rule shall be deemed to be a contravention of the provisions of section 73 by such dealer, casual dealer or the person himself.