DEMO|

2(8) "Commissioner"

2(16) "goods vehicle"

73 Restriction on movement of goods

74 Interception, detention and search of goods vehicles, load carried by a person and search of warehouse etc

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2(1)(g) "Assistant Sales Tax Officer"

2(1)(h) "Assistant Commissioner"

2(1)(m) "Sales Tax Officer"

81 Manner of refund or adjustment of tax deducted at source in respect of works contract, to a dealer having no liability to pay tax-

103 Procedure for transporting consignments of goods across or beyond a checkpost other than a railway station, steamer station, etc

104 Procedure for transport from places other than checkposts in West Bengal of consignment of goods despatched from places outside West Bengal

124 Interception detention and search of goods vehicle for verification under section 80

128. Manner of imposition of penalty for transporting goods in contravention of the provisions of section 80.

100A. Procedure for transporting consignment of goods from railway station steamer station port airport or customs station inWest Bengal by a registered dealer selected under sub-rule (1) of rule 110B.-

103A. Procedure for transporting consignment of goods across or beyond a checkpost other than a railway station steamer station port airport or customs station by a registered dealer selected under sub-rule (1) of rule 110B.-

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NOTIFICATION No. 1163-F.T.- Dated 23rd July 2008.-

NOTIFICATION No. 68–F.T. Dated 15th January 2009.

Notification No. 1559-F.T. Dated 24th October 2016.

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120. Interception detention and search of road vehicle under section 74.-Provision prior to retrospective amendment

120. Interception detention and search of road vehicle under section 74.-Effective upto 15th January 2009

120. Interception detention and search of road vehicle under section 74.-Effective upto 31st July 2016

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THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XII : Restrictions on and procedures for transport of any consignment of goods, regulatory measures for movement of such goods through West Bengal, interception, search, seizure and penalty for contravention, certain measures to prevent evasion of tax on sales within West Bengal.

Body 120. Interception, detention and search of road vehicle under section 74.

For the purpose of verifying whether any consignment of goods is being or has been transported in a goods vehicle or by any other means referred to in section 74 in contravention of the provisions of section 73 or rule 81, as the case may be, and rules made thereunder-

(a) the Senior Joint Commissioner, Joint Commissioner or Deputy Commissioner, Sales Tax Officer, Assistant Sales Tax Officer or Patrolman, posted at the checkpost, may intercept, detain or search such goods vehicle at the checkpost; or

(b) such other Assistant Sales Tax Officer, as may be authorized by the Commissioner in this behalf, may intercept or search such goods vehicle, river-craft or load carried by a person at any other place; or

(c) such other Senior Joint Commissioner, Joint Commissioner or Deputy Commissioner or Sales Tax Officer, as may be authorised by the Commissioner in this behalf, may intercept, detain or search such goods vehicle, river-craft or load carried by a person at any other place.