80. Regulatory measures for transport of goods through West Bengal.
(1) When a goods vehicle, transporting any goods, other than goods specified in Schedule A as tax-free, enters into West Bengal, and such vehicle transporting such goods is found for any place outside West Bengal, the transporter, carrier or transporting agent or any other person transporting such goods, shall have to make, in the prescribed manner, the declaration on the body of the consignment note or on a document of like nature that the goods being so transported in his vehicle shall not be unloaded, delivered or sold in West Bengal and he shall also specify in such declaration that name of the last checkpost through which the vehicle transporting such goods shall move outside West Bengal:
Provided that if there is any possibility of transhipment in West Bengal of the goods so carried by such transporters, carrier or transfer ingredient or any other person, he shall also declare the same on the body of the consignment note or on the document of like nature while making this preparation and shall, thereafter, notably in the particulars of the new vehicle when such transhipment is actually made even when, after leaving the first checkpost, any transhipment of such goods is made by such transporter, carrier or transporting agent or any other person, under any compelling circumstances:
Provided further that the provisions of this sub-section shall not apply where the transporter, carrier of transporting agent or any other person transporting such goods proves to the satisfaction of the Commissioner for such as the authority is maybe prescribed, that the transporter such goods insert vehicle is in the course of export within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956, to such country as the State Government may by notification specify.
(2) For the purpose of sub-section (1), the consulate note of the documents of like nature containing the declaration together with such other documents as may be prescribed, shall be produced before the Commissioner or such other authority as may be prescribed, at the first checkpost that the transporter, carrier or transporting agent or any other person reaches after entry of the vehicle into West Bengal or, where such vehicle is intercepted before it reaches the first checkpost, before such other authority as may be prescribed, at the place where the vehicle is intercepted.
(3) A consignment note or a document of like nature containing the declaration produced in accordance with the provisions of sub-section (2) shall, in the manner prescribed, be countersigned by the Commissioner or the other authority referred to in sub-section (2), as the case may be, and such consignment note and other documents, duly countersigned, shall be returned to the transporter, carrier or transporting agent or any other person: Provided that the Commissioner, or the authority referred to in subsection (2), may, before countersigning the consignment note or a document of like nature containing the declaration produced, demand from such transporter, carrier or transferring agent or any other person, by murdering title, reasonable amount of security, if he is satisfied that the transporter, carrier or transporting agent or any other person, has failed to produce before the Commissioner or such authority, at the last checkpost as specified in subsection (4), any consignment note or a document of like nature containing the declaration made by him in respect of any goods transported in a good vehicle by him on any previous occasion:
Provided further that the security furnished shall be released to such transporter, carrier or transporting agent or the person, if the Commissioner or the authority demanding the security under the first proviso is satisfied that the vehicle carrying the goods, for which the consignment note or the document of like nature containing the declaration had been countersigned on furnishing of security has exited from West Bengal:
Provided also that if the transporter, carrier or transporting agent or any other person, fails to produce before the Commissioner or the authority referred to in sub-section (2), the evidence of exit from West Bengal of the vehicle carrying the goods, referred to in the second proviso, within a reasonable time from such exit, the security shall be adjusted against the penalty which may be imposed upon the transporter, carrier or transporting agent or the person, under sub-section (6) or under section 79.
(4) The transporter, carrier or transporting agent or any other person shall carry with him the consignment note or the document of like nature containing the declaration duly countersigned under sub-section (3) while transporting the goods through which Bengal and produce such consignment note or document of like nature before the Commissioner of the authority referred to in subsection (2), at the last checkpost that he reaches before the exit of the vehicle with such goods from West Bengal, and the Commissioner or the authority referred to in sub-section (2), shall, in the prescribed manner, endorse such consignment note or document of like nature evidence in exit from West Bengal of the vehicle transporting the same goods as are specified in such consignment note and return the same to the transporter, carrier or transporting agent or any other person:
Provided that after leaving the first checkpost where any transhipment of goods is made by the transporter, carrier or transporting agent or any other person under any compelling circumstances and if the fact of such transhipment was not declared by him at the first checkpost as required under the first proviso to sub-section (1), he shall adduce reasons for doing so before the Commissioner or the authority referred to in sub-section (2), at the last checkpost along with supporting evidence wherever necessary, and if the Commissioner or the authority referred to in sub-section (2), is satisfied with the reasons adduced or evidence produced by such transporter, carrier or transporting agent or any other person, he shall endorse the countersigned consignment note or document of like nature containing the declaration as required under that sub-section and return the same to the transporter, carrier or transporting agent or any other person allowing movement of the vehicle carrying such goods outside West Bengal.
(5) The Commissioner of the authority referred to in sub-section (2) may, subject to such conditions and restrictions as may be prescribed, intercept at any case, other than those referred to in sub-section (2) and sub-section (4), within West Bengal any goods vehicle and requires the transporter, carrier or fast putting agent or any other person to produce before him the declaration and other documents referred to in sub-section (2) and search such goods vehicle for verification of the goods with the declaration and other documents produced, if any, by the transporter, carrier or transporting agent or any other person .
(6) Where after the search of the vehicle made under sub-section (5), the Commissioner or the other authority referred to in sub-section (2) is satisfied, for reasons to be recorded in writing, that the transporter, carrier or transporting agent or any other person has contravened the provisions of this section, he may, after giving the transporter, carrier or transporting agent or any other person a reasonable opportunity of being heard, imposed, by an order to be passed in the prescribed manner, such penalty, not exceeding twenty-five per centum of the market value of the goods so transported, as may be determined by him in accordance with the rules made under this Act.
(7) Any penalty imposed under sub-section (6) shall be paid by the transporter, carrier or transporting agent or person into a Government Treasury or the Reserve Bank of India by such date as may be specified by the Commissioner or the other authority referred to in sub-section (2) in a notice to be issued for this purpose, and the date so specified shall not be earlier than fifteen days from the date of service of the notice:
Provided that the Commissioner of the other authority referred to in subsection (2) may, for reasons to be recorded in writing, extend the date of such payment.
(8) Until the penalty imposed under sub-section (6) is paid and a receipt showing payment of such penalty is furnished and the declaration referred to in sub-section (2) is produced, the goods so transported shall be detained by the Commissioner or the other authority referred to in sub-section (2) who imposed such penalty.
(9) If the penalty is paid by the date specified in the notice referred to in subsection (7) and the transporter, carrier or transporting agent or person, furnishes the consignment note or the document of like nature containing the declaration in accordance with the provisions of the section, the Commissioner or the other authority referred to in sub-section (2) who imposes the penalty shall countersign the consignment note or the document of like nature containing the declaration and the documents in accordance with the provisions of this section and allow the vehicle to resume its journey.
(10) If the penalty is not paid by the date specified in the notice referred to in sub-section (7), the goods shall be seized by the Commissioner or the other authority referred to in sub-section (2) under whose order such goods are detained:
Provided that where the goods are not available for detention and the penalty imposed under sub-section (6) is not paid, realisation of such penalty shall be made under section 55.
(11) Notwithstanding anything contained in sub-section (8) and sub-section (10), the Commissioner or the authority referred to in sub-section (2), pending final disposal of an application for revision under section 86 against an order on imposition of penalty under the section, may direct transport of the goods through West Bengal on such terms and conditions as he may consider fit and proper.
(12) Subject to such restrictions and conditions as may be prescribed, the Commissioner may sell the goods seized under sub-section (10) in open auction or otherwise, and remit the proceeds of sale thereof to a Government Treasury.
(13) The proceeds of sale of the goods referred to in sub-section (12) shall be applied in the prescribed manner for payment in the following order of priority:--
(a) firstly, the incidental charges, if any, relating to sale in auction or otherwise;
(b) secondly, the expenses, if any, for storage of such goods seized under sub-section (10);
(c) thirdly, the penalty imposed under sub-section (6); and the balance of such proceeds of sale, if any, shall be paid in the prescribed manner to the owner of such goods seized under sub-section (10).
(14) Subject to the provisions of sub-section (10) and sub-section (12), if such transporter, carrier or transporting agent or person fails to produce the consignment note or the documents of like nature containing the declaration countersigned under sub-section (3) or sub-section (9) before the Commissioner or the authority referred to in sub-section (2), as required under sub-section (4) within such time as may be specified in the consignment note or the documents of like nature containing the declaration, it shall be presumed that the goods so transported have been sold in West Bengal by such transporter, carrier or transporting agent or person, and he shall be deemed to be a dealer under this Act.
(15) The provisions of this Act shall, for the purposes of levy, collection and assessment of tax, determination of interest, payment and recovery of tax and interest, appeal, review or revision, apply to the transporter, carrier or transporting agent or person to be deemed to be a dealer under sub-section (14).
(16) If the State Government is, at any time, of the opinion that it would be in the public interest so to do, it may, by notification, exempt from such date, for such period, and subject to such terms and conditions, as may be specified therein, any class or classes of goods from the operation of the provisions of this section.
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