Procedure for transport from railway station, steamer station, port, airport, or post office, of any consignment of goods despatched from any place outside West Bengal.
100. (1) Where any consignment of goods is imported or brought into West Bengal by a dealer, casual dealer or any other person on his own account from any place outside West Bengal, and such consignment of goods reaches a railway station, steamer station, port, airport or post office in West Bengal, such dealer, casual dealer or any other person, shall, before taking delivery of such consignment of goods except a consignment of goods of the nature and of the value referred to in sub-rule (2) of rule 99, present before the Sales Tax Officer or Assistant Sales Tax Officer of the checkpost, if any, at such railway station, steamer station, port, airport or post office a way bill in Form No. 50 in duplicate obtainable in the manner laid down in rule 110 or rule 111 or rule 112, as the case may be, and he shall also present the railway receipt, bill of lading, air consignment note or any document of like nature in respect of such consignment of goods for countersignature by such Sales Tax Officer or Assistant Sales Tax Officer.
(2) The Sales Tax Officer or Assistant Sales Tax Officer of the checkpost shall, subject to the provisions of rule 118, endorse the duplicate way bill in Form No. 50 and countersign the railway receipt, bill of lading, air consignment note or the document of like nature recording therein the serial number and date of the way bill presented before him under sub-rule (1) and return the duplicate copy of the way bill so endorsed along with such railway receipt, bill of lading, air consignment note or the document of like nature to the dealer, casual dealer or the person for taking delivery of such consignment of goods from the railway station, steamer station, port, air port or post office, after verifying correctness of the way bill in terms of the provisions of sub-rule (7).
(3) Before returning the duly endorsed duplicate copy of way bill to the dealer, casual dealer or any other person, the Sales Tax Officer or Assistant Sales Tax Officer at the checkpost shall record in the Entry Register the particulars of such consignment of goods and the serial number and date of the way bill related thereto, and retain the original copy of the way bill.
(4) If any consignment of goods despatched from any place outside West Bengal reaches such a steamer station, port, airport or post office in West Bengal where no checkpost has been set up in or around such steamer station, port, airport or post office, any dealer, casual dealer or any other person who imports or brings into West Bengal such consignment of goods on his own account shall present within seven working days from the date of such arrival, before the appropriate assessing authority or such Assistant Commissioner or Sales Tax Officer, as the Commissioner may authorise, the bill of lading, air consignment note or the document of like nature along with the way bill in Form No. 50 in duplicate for countersigning the bill of lading, air consignment note or the document of like nature mentioning the serial number and date of the way bill.
(5) If any consignment of goods despatched from any place outside West Bengal reaches a railway station where no checkpost has been set up in or around such railway station, the dealer, casual dealer or any other person shall present the railway receipt or the document of like nature along with the way bill in Form No. 50 in duplicate for countersignature, before the authorised officer of the nearest Charge office or Range office or before such other officer as may be authorised by the Commissioner within seven working days from the date of such arrival, and the Railway authorities shall not deliver or hand over such consignment of goods to such dealer, casual dealer or any other person unless they are satisfied that the requirements of sub-rule (11) have been complied with.
(6) While transporting any consignment of goods by any goods vehicle on its way to the destination, the driver or person in-charge of such vehicle shall carry with him the duplicate copy of the way bill in Form No. 50, duly endorsed under sub-rule (2) or subrule (4) or sub-rule (5) and, on interception of such vehicle for the purpose of section 74 by such Assistant Commissioner or Sales Tax Officer, as the Commissioner may authorise, at any place on the way to destination, the driver or person in-charge of such vehicle shall present before him such way bill and the documents related thereto.
(7) The Sales Tax Officer or Assistant Sales Tax Officer of a checkpost empowered to endorse the way bill in Form No. 50 or such Assistant Commissioner or Sales Tax Officer, as the Commissioner may authorise to proceed under section 74 outside the checkpost, may verify correctness of the description, quantity, weight or value of the goods of a consignment as mentioned in the accompanying way bill with the description, quantity, weight or value which are actually found in such consignment.
Provided that quantity and weight mentioned in the way bill in Form No. 50, must be in standard unit.
(8) Where, upon verification made under sub-rule (7), and on searching the vehicle or opening the container or packages, if necessary,-
(a) the description, quantity, weight or value of the goods in any consignment is found by the authority referred to in sub-rule (7) to be at variance with the description, quantity, weight or value of the goods disclosed in the way bill; or
(b) the documents presented in respect of the goods in any consignment is found by the authority referred to in sub-rule (7) to be false or incorrect, either in respect of the description, quantity or weight of such consignment of goods, or the value thereof; or
(c) it is found by the authority referred to in sub-rule (7) that 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 incharge 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.
(9) Any infringement of any provision of this rule by a dealer, casual dealer or any other person in respect of any consignment of goods imported or brought by him into West Bengal on his own account, or by the driver or person in-charge of a vehicle transporting such consignment of goods from railway station, steamer station, port, airport, or post office, shall be deemed to be a contravention of the provisions of section 73 by such dealer, casual dealer or any other person himself, as the case may be.
(10) Where a dealer, casual dealer or any other person or the driver or person in charge of a goods vehicle, as the case may be, fails to present the duly endorsed copy of way bill in Form No. 50 either before the Sales Tax Officer or Assistant Sales Tax Officer at the checkpost in or around a railway station, steamer station, port, airport, or post office before taking delivery of a consignment of goods, or before the Assistant Commissioner or the Sales Tax Officer as required under sub-rule (6) such consignment of goods shall be seized by such authority under section 76 for contravention of provisions of section 73.
(11) Where any consignment of goods as referred to in sub-rule (1)-
(a) reaches any railways station, the railway authorities, or
(b) reaches airport, the cargo complex authorities, or
(c) is transported into West Bengal by the Container Corporation of India Limited, the authorities of such Corporation, shall not deliver or hand over the consignment of goods to the consignee, unless they are satisfied that the way-bill has been endorsed, and the railway receipt, air consignment note or the document of goods has been countersigned by such authority as referred to in sub-rule (2) or sub-rule (4) in such manner as mentioned in that sub-rule.
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