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The West Bengal Sales Tax Rules, 1995
Chapter III : Registration of dealer, amendment and cancellation of certificate of registration and imposition of penalty for failure to get registered

12A. Form and manner of application for certificate of enrolment under section 29A, and issue, amendment and cancellation of such certificate of enrolment

(1) A transporter, carrier or transporting agent operating his transport business in West Bengal shall make an application in Form 1A for a certificate of enrolment under section 29A to the appropriate enrolling authority within sixty days from the date of commencement of such transport business in West Bengal, or within the 31st day of March 2000 whichever is later, or within such further period as may be allowed by the said authority for cause shown to his satisfaction.

(2) When the appropriate enrolling authority is satisfied that the transporter, carrier or transporting agent has correctly given all the requisite information in the application under sub-rule (1) and that the application is in order, he shall enrol such transporter, carrier or transporting agent, and issue in favour of him a certificate of enrolment in Form 2A :

Provided that the appropriate enrolling authority shall also furnish his transporter, carrier or transporting agent with a copy of the certificate of enrolment for every additional place of transport business, warehouse or godown specified therein.

(3) The certificate of enrolment issued under sub-rule (2) to a transporter, carrier or transporting agent shall be kept and displayed at his place of transport business, additional place of business and warehouse or godown to which it relates.

(4) Where the holder of a certificate of enrolment issued under sub-rule (2) intends to get his certificate amended, he shall submit an application in Form 1A for this purpose to appropriate enrolling authority together with his copy of the certificate of enrolment and thereupon the appropriate enrolling authority may, if he is satisfied that the application is in order, make such amendments in the certificate of enrolment as may be deemed necessary.

(5) Any transporter, carrier or transporting agent may, upon an application, obtain from the appropriate enrolling authority a duplicate copy of any certificate of enrolment which has been issued to him under sub-rule (2) and which may have been lost, destroyed or defaced.

(6) The certificate of enrolment issued under sub-rule (2) may be cancelled by the appropriate enrolling authority after he is satisfied that the transport business of the transporter, carrier or transporting agent, as the case may be, has ceased to exist.