To
The...........
................................................Checkpost/Charge/Section/Division.
I, ................, do hereby declare that-
(1) I am a person who is importing or bringing into West Bengal/I am a person who is authorised by the importer mentioned in the invoice/bill of lading/bill of entry/ air consignment note/railway receipt/postal receipt to take delivery of the consignment of goods despatched from ....., a place situated outside West Bengal;
(2) the said consignment of goods has reached a railway station, steamer station, port, airport or post office in West Bengal, namely, .........;
(3) the said consignment of goods is bound for a destination outside West Bengal, namely, .......;
(4) the delivery of the said consignment is required to be taken by me for the purpose of transporting such consignment of goods to its destination outside West Bengal;
(5) the said goods shall not be, either wholly or partly, unloaded, delivered or sold in West Bengal;
(6) the statements in this declaration are true to the best of my knowledge and belief. I am furnishing hereunder the particulars/information relating to the said consignment:-
(a) name, address and sales tax registration No., if any, of the consignor outside West Bengal: .....;
(b) railway receipt/bill of lading/air-consignment note/ postal receipt No. and date thereof: ....;
(c) invoice No. and date: ........;
(d) description of each commodity of the consignment: ...........;
(e) quantity/ weight of each commodity in the consignment: .........;
(f) value of the consignment with custom duty, freight, etc .........;
(g) name, address and sales tax registration No. of the consignee outside West Bengal: ......;
(h) name, address, licence No, and telephone No. of the clearing and forwarding agent, if any, in West Bengal who is handling the consignment on behalf of the consignee: .........;
(i) mode of transportation of the consignment to the destination outside West Bengal after taking delivery : .......:
(j) registration No. of the road vehicle if such goods are transported to such destination by a road vehicle : .......;
(k) railway receipt/bill of lading/air-consignment note/postal receipt No. and date : .......;
(l) name of the exit checkpost : .........;
(m) approximate date by which the vehicle shall move outside West Bengal : ........;
(n) Where the goods are being transported by a road vehicle, -
(i)
Whether there is any possibility of transhipment in West Bengal (please tick whichever is applicable) yes/no;
(ii)
If yes,-
(A) place of such transhipment : .........;
(B) Vehicle No. after the transhipment is effected: .......;
(C) Name and address of the transporter : ........;
(D) Consignment note No. and date : ..........;
..................................
Signature of the importer/clearing and forwarding agent/ the person taking delivery of the consignment of goods from port, airport, railway station, post office for despatch of the same outside West Bengal
............................
Full name of the signatory
.....................
Address of the signatory
(2) The declaration made under sub-rule (1) shall be produced in triplicate along with a copy of invoice, railway receipt, bill of lading, air-consignment note, postal receipt or a document of like nature before the Assistant Commissioner, Sales Tax Officer or Assistant Sales Tax Officer posted at the checkpost situated in or around the railway station, port, airport or post office from which the delivery of the consignment of goods as referred to in sub-rule (1) is to be taken.
(3) If no checkpost has been set up in or around the railway station, port, airport or post office from which the delivery of the consignment of goods as referred to in sub-rule
(1) is to be taken, the declaration under the said sub-rule (1) shall be produced in triplicate by the person taking delivery of such goods along with a copy of invoice, railway receipt, bill of lading, air-consignment note, postal receipt or a document of like nature before the Assistant Commissioner or Sales Tax Officer having jurisdiction over the area in which such railway station, port, air port, or post office is situated.
(4) The declaration along with a copy of documents as referred to in sub-rule (2) or sub-rule (3) produced before any of the authorities mentioned in such sub-rules shall be countersigned with his office seal by such authority and particulars of such consignment may be recorded in the register maintained for such purpose, and the two countersigned copies of such declaration shall be returned to the person referred to in sub-rule (1).
(5) For the purpose of section 74, the person referred to in sub-rule (1) shall, while transporting any consignment of goods on its way to destination outside West Bengal, stop his vehicles on being asked by such Assistant Commissioner or Sales Tax Officer as the Commissioner may authorise in this behalf, at any place and present before him, on demand, the countersigned copies of the declaration referred to in the said sub-rule along with invoice, consignment note, road challan, trip sheet as defined in the Explanation to sub-rule (1) of rule 103, or any other document of like nature.
(6) The two copies of the declaration duly countersigned under sub-rule (4) shall be produced before the Assistant Commissioner, Sales Tax Officer or Assistant Sales Tax Officer posted at the exit checkpost and such authority shall, on being satisfied upon verification of the goods being transported with those specified in such declaration, endorse such declaration, retain one copy of such endorsed declaration and return the other copy of it to the person transporting such goods for onward movement to the place of destination outside West Bengal after recording in a register the particulars given in the endorsed declaration and other connected documents and also the particulars of transhipment of the goods, if any, in West Bengal.
(7) For the purposes of interception, detention, search and seizure by any authority under this rule, the procedure in such matters contained in the provision of rule 103 shall apply
mutatis mutandis.
(8) Any infringement of any provision of this rule by the person referred to in subrule (1) shall be deemed to be a contravention of the provisions of section 73 by the person referred to in the said sub-rule.