62A. Maintenance of accounts by transporter, carrier or transporting agent, and inspection, search and seizure of such accounts and goods transported
(1) Notwithstanding anything contained in any other law for the time being in force, any transporter, carrier or transporting agent, to whom the provisions of section 29A apply, shall maintain, in the prescribed form, proper account of taxable goods transported by him into, or outside, or within, West Bengal on account of any person, casual trader or dealer, being a consignee or consignor, as the case may be, and shall, on demand by the Commissioner, furnish such information to the Commissioner as may be required by the Commissioner in relation to transport of such goods by such transporter, carrier or transporting agent.
(2) The accounts referred to in sub-section (1), and goods referred to in that sub-section and stored in a godown or warehouse in West Bengal, shall be open to inspection by the Commissioner at all reasonable time.
(3) Where any transporter, carrier or transporting agent fails to maintain proper account in the prescribed form or fails to furnish information to the Commissioner as required by sub-section (1), the Commissioner may enter and search any place of transporting business or any other place where such transporter, carrier or transporting agent for the time being keeps any records or documents in relation to transport of goods, and the Commissioner may, for reasons to be recorded in writing, seize such records or documents.
(4) Where any transporter, carrier or transporting agent has -
(a) received any consignment of taxable goods from any person, casual trader or dealer in West Bengal for transport of such consignment to any place outside, or within, West Bengal, or
(b) transported into West Bengal any consignment of taxable goods on account of any person, casual trader or dealer, and
the Commissioner has information that such person, casual trader or dealer is not in existence at the address given in the way bill, invoice, consignment note or any document of like nature in respect of any consignment of goods referred to in clause (a), or clause (b), the Commissioner may direct the transporter, carrier or transporting agent, by an order in writing, that -
(i) the consignment of goods referred to in clause (a) shall not be transported outside, or within, West Bengal, or
(ii) the consignment of goods referred to in clause (b) shall not be delivered,
till the matter is investigated into by the Commissioner or till a period of fifteen days (excluding Sunday or a public holiday declared under the Negotiable Instruments Act, 1881) (26 of 1881) expires from the date of communication of such direction to the transporter, carrier or transporting agent, whichever is earlier.
(5) Where the Commissioner, after giving the person, casual trader or dealer referred to in clause (a), or clause (b) as the case any be, of sub-section (4), a reasonable opportunity of being heard or after causing an enquiry about the existence of such person, casual trader or dealer, is satisfied that such person, casual trader or dealer -
(a) is in existence at the address given in the way bill, invoice, consignment note or any document of like nature, the Commissioner shall forthwith withdraw, by an order in writing, his direction issued under sub-section (4) to the transporter, carrier or transporting agent; or
(b) is not in existence at the address given in the way bill, invoice, consignment note or any document of like nature, the transport of the consignment of taxable goods by such person, casual trader or dealer to any place outside, or within or into West Bengal, shall be deemed to be in contravention of the provisions of section 68, or section 73, as the case may be, and the Commissioner shall seize such consignment of goods under section 70.