(1) For the purpose of sub-section (1) of section 80, when a goods vehicle transporting any goods, other than goods specified in Schedule A, enters intoWest Bengal and such vehicle transporting such goods is bound for any place outside West Bengal, the transporter, carrier or transporting agent or any other person transporting such goods, shall, before entering of such vehicle intoWest Bengal, make a declaration in the Form appended to this sub-rule and available in the website, of the Commercial Taxes Directorate, www.wbcomtax.gov.in .
(a) firstly, by way of transmitting certain information, as appended below, required of him to be furnished in connection with the making of the said declaration, electronically either under digital signature or without any digital signature, through such website including a statement by him that the goods being so transported in his vehicle shall not be unloaded, delivered or sold in West Bengal; and
(b) secondly, by way of generating electronically the paper form of the declaration, created on the basis of the information which has been successfully transmitted by him electronically under clause (a).
INFORMATION INCLUDING A STATEMENT TO BE TRANSMITTED UNDER CLAUSE (a) OF SUB-RULE (1) OF RULE 121.
DECLARATION
I, the transporter/* carrier/*transporting agent, do hereby declare that the information furnished above are correct to the best of my knowledge and belief The goods bound for a destination outside West Bengal, transported in this vehicle No. ................................................................ shall not be unloaded, delivered or sold in West Bengal.
I further declare that the consignment of goods carried by me on the strength of Transit Declaration Form issued on the previous occasion, on our declaration, has *duly/* not yet exited fromWest Bengal.
*Strike out whichever is inapplicable.
FORM OF DECLARATION
[*See sub-rule (1) of rule 121 of theWest Bengal Value Added Tax Rules, 2005]
I, the *transporter/*carrier/*transporting agent, do hereby declare that the information furnished above are correct to the best of my knowledge and belief. The goods bound for a destination outsideWest Bengal, transported in this vehicle No. ................................................................ shall not be unloaded, delivered or sold in West Bengal.
* Please, strike out whichever is inapplicable.
(2) The transporter, carrier or transporting agent or any other person shall enter from any place in West Bengal with the valid declaration, in paper from, made by him as per the provisions of sub-section (1) of section 80 together with the copy of the invoice, consignment note or delivery note in respect of the goods being transported in the goods vehicle and shall produce the said declaration including those documents-
(a) before the Joint Commissioner, Deputy Commissioner, Sales Tax Officer or Assistant Sales Tax Officer, as the case maybe, posted at the Checkpost; or
(b) before such other Joint Commissioner, Deputy Commissioner, Sales Tax Officer or Assistant Sales Tax Officer, as may be authorized by the Commissioner in this behalf, who may intercept such goods vehicle at any other place, when the goods vehicle transporting the goods is intercepted by such authority at any other place.