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The West Bengal Sales Tax Rules, 1995
Chapter XV - Part I : Restrictions on, and procedures for, transport of goods

215C. Maintenance of register of way bills

(1) Every person, dealer or casual trader who obtains way bill forms referred to in rule 211, rule 212, and rule 213 or rule 214C in the manner laid down in rule 215, rule 215A and rule 215B shall maintain separately,-

    (i) a register in Form 35A for way bill in Form 42 obtained by him, and

    (ii) a register in Form 35B for way bill in Form 48 obtained by him.

(2) The person, dealer or casual trader referred to in sub-rule (1) shall keep in each register a true and up-to-date account of way bill forms obtained by him and consignments of goods transported by him on his own account on the strength of the way bill forms referred to in rule 211, rule 212, rule 213 or rule 214C, as the case may be, which have been used by him.

(3) For obtaining way bill forms referred to in rule 211, rule 212, rule 213 or rule 214C, the register in Form 35A or register in Form 35B, as the case may be, showing the up-to-date account of way bill forms and consignments of goods transported against way bill forms used by him shall, on demand, be produced before any of the authorities referred to in rule 215, rule 215A or rule 215B at the time of consideration of his application for further issue of way bill forms.