114 Copy of way bills retained by Sales Tax Officers or Assistant Sales Tax Officers

Copy of way bills retained by Sales Tax Officers or Assistant Sales Tax Officers.

114.

The original copy of each duly endorsed way bill retained by any Assistant Commissioner or Sales Tax Officer or Assistant Sales Tax Officer in the checkpost or elsewhere under rule 100, rule 103, or rule 104, or rule 108 for such period, and within such time, as the Commissioner may specify, shall be forwarded to such authority as the Commissioner may direct.