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

219. Reporting of loss of blank way bill forms to appropriate assessing authority

If any unused blank way bill form, referred to in rule 211, rule 212, rule 213 and rule 214C, obtained by any person, casual trader or dealer who is not registered under the Act or obtained by a registered dealer, under any of these rules is lost, destroyed, or stolen from his custody, such person, casual trader, dealer who is not registered under the Act or registered dealer shall, within seven days from the date of such loss, destruction or theft, report the fact of such loss, destruction or theft of such way bill forms to the appropriate assessing authority or the appropriate authority from whom such way bill form was obtained.