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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.

73. Measures to prevent evasion of tax on sales within West Bengal

(1) Where a transporter carries from any place in West Bengal in a goods vehicle any consignment of goods and such vehicle is bound for any place outside West Bengal, he shall, in addition to a document of title to the goods, carry with him, in respect of such goods,-

    (a) where carriage is caused by a sale of such goods, two copies of the bill or cash memorandum issued by the seller of such goods, and a way bill in the prescribed form, or such document, containing description, quantity or weight and value of the goods and such other particulars as may be prescribed, or
    (b) where carriage is caused otherwise than by a sale of such goods, two copies of the forwarding note, delivery challan or document of like nature, by whatever name called, issued by the owner or consignor of such goods, and a way bill in the prescribed form containing such particulars as may be prescribed:
    PROVIDED that the provisions of this sub-section shall not apply where the transporter carrying such goods proves to the satisfaction of the Commissioner that consequent upon a sale of such goods in the course of export within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956 (74 of 1956), his goods vehicle carrying such goods is bound for such country as the State Government may, by notification, specify.

(2) The transporter, while carrying the goods referred to in sub-section (1), shall stop the vehicle at the checkpost, or at any place when so required by the Commissioner, and produce the documents referred to in sub-section (1) along with the document of the title to such goods before the Commissioner, and the Commissioner shall countersign the documents referred to in clause (a) or clause (b), as the case may be of sub-section (1).

(2A) Where it appears to the Commissioner that-

    (a) due to failure of any person, dealer or casual trader, no way bill in the prescribed form or such document as mentioned in clause (a) of sub-section (1), as the case may be, could be produced by the transporter before him, or
    (b) the way bill in the prescribed form or such document as mentioned in clause (a) of sub-section (1), produced is fake, false or incorrect in respect of the description, quantity or weight and the value of the goods transported, or
    (c) the consignor of the goods does not exist at the address declared in the way bill in the prescribed form or such document as mentioned in clause (a) of sub-section (1), as the case may be,

he shall, for reasons to be recorded in writing, seize such goods under section 70 at any checkpost, or at any place, referred to in sub-section (2).

(5) If the State Government is, at any time, of the opinion that it would be in the public interest so to do, it may, by notification, exempt from such date, for such period, and subject to such conditions, as may be specified therein, any class or classes of transporter carrying any class or classes of goods referred to in sub-section (1) from carrying the way bill in the prescribed form referred to in that sub-section.