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220B Contravention of section 68 for unauthorised use of way bill in Form 42 or Form 48
222 Interception, detention and search of road vehicle under section 69
227 Procedure for imposition of penalty for transporting goods in contravention of section 68 and Section 73
3 Restrictions and Conditions subject to which power to be delegated by Commissioner
208 Authority to search road vehicle and seize goods at places other than notified place
211 Procedure for transport from railway station, seaport, airport etc of any consignment of goods despatched from any place outside West Bengal
211A Procedure for transport from railway station, port, airport etc of any consignment of goods despatched from any place outside West Bengal and bound for any place outside West Bengal
211B Procedure for transport of goods into West Bengal by air courier under certain situation
212 Procedure for transporting consignments of goods across or beyond a checkpost other than a railway station, steamer station, etc
213 Procedure for transport from places other than checkposts in West Bengal of consignment of goods despatched from places outside West Bengal
214A Special procedure for transport of goods referred to in section 68 by certain organizations
214B Restrictions on and conditions for transport of any consignment of goods from one place in West Bengal to any other place in West Bengal
214C Restrictions on, and conditions for, transport of any consignment of goods by any person, casual trader or dealer from any place in West Bengal referred to in sub-section (1) of section 68 to any place outside West Bengal
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The West Bengal Sales Tax Act, 1994
Chapter VIII : MAINTENANCE, PRODUCTION AND INSPECTION OF ACCOUNTS; SEARCH AND SEIZURE OF ACCOUNTS; MEASURES TO REGULATE TRANSPORT OF GOODS; CHECKPOSTS; SEIZURE OF GOODS; IMPOSITION OF PENALTY; DISPOSAL OF SEIZED GOODS, ETC.

Body 68. Restrictions on movement of goods

(1) To ensure that there is no evasion of tax, no person shall transport from any railway station, steamer station, airport, port, post office or any checkpost set up under section 75 or from any other place any consignment of goods except in accordance with such restrictions and conditions as may be prescribed.

(3) Subject to the restrictions and conditions prescribed under sub-section (1) or sub-section (2), any consignment of goods, may be transported by any person after he furnishes in the prescribed manner such particulars in such form obtainable from such authority or in such other form as may be prescribed.

Provided that the Commissioner may from amongst the registered dealers select certain such dealers who may be allowed to import goods from outside the State on the basis of such documents, under such circumstances, and under such conditions and restrictions as may be prescribed.

(4) Subject to such restrictions and conditions as may be prescribed, nothing in sub-section (1) shall apply to-

    (a) duly accredited diplomatic personnel attached to foreign consulates or other diplomatic offices,

    (b) organisations and specialised agencies of the United Nations,

    (c) Khadi and Village Industries Commission,

    (d) Embarkation Headquarters, Shipping Section, Customs Group, Ministry of Defence, Government of India, Calcutta, or

    (e) such other persons, organisations or institutions as may be prescribed.