(1) No consignment of goods, except a consignment of goods of the nature and of the value referred to in sub-rule (2) of rule 99, shall be imported or brought intoWest Bengal by a registered dealer selected under sub-rule (1) of rule 110B, on his own account from any place outsideWest Bengal, by transporting, across or beyond a checkpost set up under section 83 in West Bengal, such consignment of goods by a road vehicle, unless such dealer possesses, at the time of entry of the road vehicle transporting such consignment of the goods into West Bengal, the 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) Where, as referred to in sub-rule (1), a consignment of goods is imported or brought into West Bengal by transporting such consignment of goods across or beyond a checkpost in West Bengal by a road vehicle, the registered dealer selected under sub-rule (1) of rule 110B, or the driver or person incharge of the vehicle, shall present before the Deputy Commissioner or 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, way bill in Form 50A to such Deputy Commissioner or Sales Tax Officer or Assistant Sales Tax Officer of the checkpost, along with 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 the purpose of 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 authority may also open the container or packages of goods, if necessary, for such verification:
Provided that quantity and weight mentioned in the way bill in Form 50A, shall be in standard unit.
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.
(3) If the driver or person in-charge of the vehicle transporting any consignment of goods fails to present the way bill in Form 50A as required by sub-rule (2), such driver or person in-charge of the vehicle may request the Deputy Commissioner or Sales Tax Officer or Assistant Sales Tax Officer, as the case may be, of such checkpost in writing stating therein the reason for not being able to present such way bill and to allow him time for presentation of the way bill in Form 50A, obtained and duly filled in with the particulars in respect of such consignment of goods and signed by the registered dealer as referred to in sub-rule (1), before entry of such consignment into West Bengal.
(4) On the request made under sub-rule (3) by the driver or person in-charge of the vehicle, the Deputy Commissioner or 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 into the area of such checkpost, to enable the driver or person in-charge of the vehicle to present, before the expiry of the time allowed to him, the way bill in Form 50A, obtained and duly filled in with the particulars in respect of such consignment of goods and signed by the registered dealer, as referred to in sub-rule (1), before entry of such consignment intoWest Bengal, and the vehicle with such consignment of goods shall, subject to the provisions of subrule (6), remain detained till the time of presentation of such way bill or the expiry of the time allowed, whichever is earlier.
(5) Subject to the provisions of rule 120, 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 presented under sub-rule (2) or sub-rule (4), as the case may be, such authority shall return the original and duplicate parts of the way bill and allow the vehicle carrying the consignment of goods to move.
(6) If the registered dealer as referred to in sub-rule (1), or the driver or person in-charge of the road vehicle, fails to present any way bill and any of the documents in respect of the consignment of goods under sub-rule (2) or sub-rule (4), the Deputy Commissioner or Sales Tax Officer or Assistant Sales Tax Officer of such checkpost shall, after recording the reasons, seize the consignment of goods under section 76.
(7) While transporting any consignment of goods by any goods vehicle on its way to a destination within West Bengal, imported or brought into West Bengal by a registered dealer on his own account from any place outside West Bengal as referred to in sub-rule (1), 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 filled in and signed original and duplicate parts of the way bill in Form 50A as referred to in sub-rule (1), in respect of such consignment of goods, and
(ii) 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; 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, on demand by such authority, the original and duplicate parts of the filled in and signed way bill and the documents referred to in item (ii) of clause (a),
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 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:
(8) If the driver or person in-charge of the vehicle fails to present the way bill along with any of the other documents to the Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner or Sales Tax Officer or Assistant Sales Tax Officer in terms of sub-rule (7), such authority shall, after recording the reason, seize the consignment of goods under section 76.
(9) Where, upon verification made under sub-rule (2) or sub-rule (7), as the case may be, and on searching, if necessary, the vehicle carrying the consignment of goods, it is found by the authority referred to in sub-rule (2) or sub-rule (7), as the case may be, 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.
(10) 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, shall be deemed to be a contravention of the provisions of section 73 by such dealer himself.
Explanation I.- For the purpose of this rule, the words "goods" shall mean goods other than those goods sales of which are tax-free under section 21 and include raw jute.
Explanation II.-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.