(1) Any casual trader may, for obtaining way bill in Form 42 referred to in rule 211, rule 212 or rule 213 for the purpose of transporting any consignment of goods on his own account from any of the places referred to in the said rules, make an application in Form 40A or may, for obtaining way bill in Form 48 referred to in rule 214C, make an application in Form 41A, duly filled in and signed by him,-

(a) if he is a casual trader and, for the time being, sells or purchases goods in West Bengal from any place outside Calcutta, to the Joint Commissioner, Deputy Commissioner or Commercial Tax Officer within whose jurisdiction such place is situated, or

(b) if he is a casual trader and, for the time being, sells or purchases goods in West Bengal from any place in Calcutta, to such Joint Commissioner, Deputy Commissioner or Commercial Tax Officer of such area as the Commissioner may authorise.

(2) While making an application to the authority as referred to in sub-rule (1) every casual trader shall-

(a) declare in the application that he has no fixed place of business in West Bengal,

(b) state the description, quantity or value of goods intended to be transported,

(c) declare in the application that he is liable to pay tax as a casual trader on his sales or purchases of goods in West Bengal and that he has paid tax on sales or purchases made upto the date of application and deposited the amount of tax on or before the date of application into the Reserve Bank of India or a Government Treasury, or

(d) declare that though he has transported some consignment of goods but upto the date of application, he is not liable to pay tax under section 11 or section 14.

(3) Where an applicant for way bill in Form 42 or Form 48 has received such way bill on any previous occasion he shall furnish along with his application before the authority referred to in sub-rule (1) a separate statement of account in Form 42A or in Form 48A respectively of receipt and use of way bills by him and stock of unused way bill, if any, held by him on the date of making application and the aggregate value of the consignment of goods transported by him or on his account on the strength of the way bill forms used by him, and where he applies for way bill in Form 42 for the purpose of transport of any consignment of goods referred to in rule 211, rule 212 or rule 213, he shall also produce before such authority railway receipt, bill of lading, consignment note or any document of like nature, as the case may be, in respect of such consignment.

(4) If it appears to the appropriate authority referred to in sub-rule (1),-

(a) that the applicant at the time of making application is not liable to pay tax under section 11 or section 14, and

(b) that the declaration made by him and the particulars furnished by him in the application referred to in sub-rule (1) are correct and complete,

such appropriate authority shall issue to such casual trader way bill in Form 42 or Form 48, as applied for, in such number as it may satisfy his bona fide requirement and while issuing any way bill such authority shall specify in each way bill the description, quantity, value of the goods intended to be transported.

(5) If it appears to the appropriate authority referred to in sub-rule (1) that a casual trader liable to pay tax under section 14 has not paid tax on purchase of goods in respect of any consignment for the transport of which a way bill is required under section 73, such appropriate authority shall withhold the issue of any way bill form for transport of such consignment of goods till the casual trader produces before such authority the receipted challan showing payment of the amount of such tax into the Reserve Bank of India or a Government Treasury :

Provided that where any consignment of goods is transported by a road vehicle by a casual trader liable to pay tax under section 14 without a way bill referred to in rule 214C and where the amount of tax payable by him thereunder is not paid on his purchases of goods in West Bengal before such consignment is transported from any place in West Bengal, such casual trader may deposit the amount of such tax into the Reserve Bank of India or a Government Treasury and furnish a copy of receipted challan to the Deputy Commissioner or Commercial Tax Officer or Assistant Commercial Tax Officer of any checkpost through which such road vehicles transport such consignment of goods or to such Joint Commissioner, Deputy Commissioner or Commercial Tax Officer as the Commissioner may authorise in this behalf.

(6) After the receipted copy of the challan is furnished under sub-rule (5) in respect of any consignment of goods, the Commercial Tax Officer or Assistant Commercial Tax Officer of the checkpost referred to in sub-rule (5) shall, after verification of the bill, invoice, consignment note, road challan or any document of like nature presented by, or on behalf of, such casual trader, issue a way bill in Form 48, as the case may be, to the casual trader or the driver or person in-charge of the vehicle, authorised by the casual trader to enable him to fill in the way bill form in duplicate and to get it endorsed, by the Commercial Tax Officer or Assistant Commercial Tax Officer posted at the checkpost or, in case a vehicle is intercepted at any other place, by such Assistant Commissioner as the Commissioner may authorise.

(7) Notwithstanding any order passed or action taken by the appropriate authority referred to in sub-rule (1) on an application of a casual trader, such Senior Joint Commissioner or Joint Commissioner as may be authorised by the Commissioner may, on an application made by such casual trader, or on his own motion, for reasons to be recorded in writing, proceed to dispose of such application upon its transfer to him by the Commissioner under sub-section (3) of section 3, or direct the appropriate authority referred to in sub-rule (1) or any other officer by an order to issue such number of way bill forms to such casual trader within such time, in such manner and subject to fulfillment of such condition by the casual trader as may be specified in such order.