(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, 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 shall possess, at the time of entry of the road vehicle transporting such consignment of goods into West Bengal, the way bill, obtained in the manner as laid down in rule 110B and duly filled in with the particulars in respect of such consignment of goods and signed by such registered dealer.

(2) Where any consignment of goods is imported or brought into West Bengal by transporting such consignment of goods in a road vehicle, the driver or person in-charge of the vehicle shall, on interception of such vehicle at any place within West Bengal and only 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, present the way bill in Form 50A to such Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner or Sales Tax Officer or Assistant Sales Tax Officer, 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 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 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.

(3) 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 on demand under sub-rule (2) any way bill along with the documents referred to in sub-rule (2), the Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner or Sales Tax Officer or Assistant Sales Tax Officer, as the case may be, shall, after recording the reasons, seize the consignment of goods under section 76.

(4) The provisions of sub-rule (7), sub-rule (8), sub-rule (9) and sub-rule (10), of rule 103A, so far not inconsistent with this rule, shall, mutatis mutandis, apply in respect of 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, 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 such consignment in a road vehicle through any place other than across or beyond a checkpost set up under section 83 in West Bengal.

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. - 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 road on their own, notwithstanding that consignment of such goods are not transported in a road vehicle.