81. Measures to prevent evasion of tax on sales within West Bengal.
(1) Where a transporter, carrier or transporting agent or any other person carries from any place in West Bengal in a goods vehicle, any consignment of goods, or any load is carried by a person and such vehicle is bound for any place outside West Bengal, he shall, in addition to the document of title to the goods, carry with him, in respect of such goods,--
(a) where carriage is caused by sale of such goods, two copies of tax invoice or invoice or bill or cash memorandum issued by the seller of such goods and a way bill in the prescribed form in case of such goods or class of goods, as the State Government may, by notification, specify, and such other documents as may be prescribed, or
(b) where carriage is caused otherwise than by way of sale of such goods, two copies of forwarding note, delivery challan or document of like nature and a way bill in the prescribed form in case of such goods or class of goods, as the State Government may, by notification, specify, and such other documents as may be prescribed:
Provided that the provisions of this sub-section shall not apply where the transporter, carrier or transporting agent or any other person carrying such goods proves to the satisfaction of the Commissioner that consequent upon a sale of such goods in the course of export within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956, his goods vehicle carrying such goods is bound for such country as the State Government may, by notification specify.
(2) The transporter, carrier or transporting agent or any other person while carrying the goods referred to in sub-section (1), shall stop the vehicle at the check post or at any place when so required by the Commissioner, and produce the documents referred to in sub-section (1) along with the document of title to such goods before the Commissioner, and the Commissioner shall, wherever necessary after verification, countersign the documents referred to in clause (a) or clause (b), as the case may be, of sub-section (1).
(2a) Where it appears to the Commissioner that--
(a) due to failure of any dealer, casual dealer or any other person, no way bill in the prescribed form or such document as mentioned in clause (a) of sub-section (1), could be produced by such transporter, carrier or transporting agent or person before him, or
(b) the way bill in the prescribed form or such document, as mentioned in clause (a) of sub-section (1), produced is fake, false or incorrect in respect of description, quantity, weight and value of the goods transported, or
(c) the consignor of the goods, does not exist at the address declared in the way bill in the prescribed form or such document as mentioned in clause (a) of sub-section (1), or
(d) the consignor of the goods does not exist at the address declared in the documents as mentioned in clause (b) of sub-section (1), he shall, for reasons to be recorded in writing, seize such goods under section 76 at any checkpost, or at any place, referred to in sub-section (2).
(3) 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 conditions, as may be specified therein, any class or classes of transporter, carrier or transporting agent or person carrying any class or classes of goods referred to in sub-section (1) from carrying the documents referred to in that sub-section.
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