(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 registered dealer selected under sub-rule (1) of rule 110B, on his own account from any place outside West Bengal and such consignment of goods reaches a railway station, steamer station, port, airport or customs station inWest Bengal, such registered dealer shall possess, while taking delivery of such consignment of goods from such railway station, steamer station, port, post office, airport or customs station in West Bengal, way bill, obtained in the manner laid down in rule 110B and duly filled in with the particulars in respect of such consignment of goods and signed by such dealer.

(2) The registered dealer referred to in sub-rule (1) shall, while importing or bringing into West Bengal any consignment of goods, shall present before the Deputy Commissioner or the Sales Tax Officer or the Assistant Sales Tax Officer posted in a checkpost, if any, set up in or around a railway station, steamer station, port, post office, airport or customs station in West Bengal, the duly filled in and signed way bill in Form 50A, in respect of such consignment of goods, along with the documents related thereto including the bill or invoice or tax invoice or forwarding note or road challan and railway receipt, bill of lading, air consignment note or any document of like nature, 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 accompanying way bill and the documents related thereto with the description including mark of identification, quantity, weight or value which are actually found in such consignment and such authority may, if necessary, open the container or packages of goods for such verification:

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

(3) Subject to the provisions of rule 120, if the authority referred to in sub-rule (2) is, upon verification, satisfied about the correctness of the information furnished in the way bill in Form 50A, such authority shall return way bill for taking delivery of such consignment of goods from the railway station, steamer station, port, post office, airport or customs station in West Bengal.

(4) While transporting any consignment of goods by any goods vehicle from a railway station, steamer station, port, airport or customs station in West Bengal on its way to a destination within West Bengal, imported or brought intoWest Bengal by a registered dealer, on his own account from any place outside West Bengal, such dealer shall ensure that.-

(a) the driver or person in-charge of such vehicle shall carry with him till such time the vehicle reaches its destination -

(i) the duly filled in and signed way bill in Form 50A as referred to in sub-rule (1), in respect of such consignment of goods, and

(ii) the documents relating to such consignment of goods including the bill or invoice or tax invoice or forwarding note or road challan and railway receipt, bill of lading, air consignment note or any document of like nature; and

(b) the driver or person in-charge of such vehicle shall, on interception of such a vehicle for the purpose of section 74 at any place on the way to its destination, by such Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner or Sales TaxOfficer orAssistant Sales Tax Officer, as may be authorised by the Commissioner to exercise power under section 74, present before such authority the filled in and signed way bill, and the documents referred to in item (ii) of clause (a),

for verification of the correctness of the description including mark of identification, quantity, weight or value of the goods of the consignment as mentioned in the accompanying way bill 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 also 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.

(5) Where, upon verification made under sub-rule (4) and on searching, if necessary, the vehicle carrying the consignment of goods, it is found by the authority referred to in sub-rule (4) that-

(a) the description including mark of identification, quantity, weight or value of goods which is actually found in such consignment is at variance with the description including mark of identification, quantity, weight or value of goods disclosed in the way bill; or

(b) the documents presented in respect of the goods in any consignment are false or incorrect, either in respect of the description including mark of identification, quantity or weight of such consignment of goods, or the value thereof; or

(c) the consignor or the consignee is not in existence,

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.

(6) Any infringement of any provision of this rule by a registered dealer, selected under sub-rule (1) of rule 110B, in respect of any consignment of goods imported or brought by him intoWest Bengal on his own account, shall be deemed to be a contravention of the provisions of section 73 by such dealer and any infringement of any provision of this rule by the driver or person in-charge of a vehicle transporting a consignment of goods, imported or brought by a registered dealer, selected under sub-rule (1) of rule 110B into West Bengal on his own account, from any railway station, steamer station, port, post office, airport or customs station in West Bengal shall be deemed to be a contravention of the provisions of section 73 by such dealer himself.

(7) Where any consignment of goods as referred to in sub-rule (1),-

(a) reaches any railway station in West Bengal, the railway authorities, or

(b) reaches any airport in West Bengal, the concerned cargo complex authorities, or

(c) is transported intoWest Bengal by the Container Corporation of India Ltd, the authorities of such Corporation,

shall not deliver or handover the consignment of goods to the consignee, unless they are satisfied that the consignee has with him a way bill in Form 50A in respect of such consignment of goods.

Explanation.- 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.