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

220A. Surrender of unused blank way bill forms by any person, unregistered dealer or casual trader

(1) Every person, casual trader or dealer not being registered under the Act, who does not intend to use any way bill form obtained by him under rule 215A or rule 215B, as the case may be, shall surrender immediately such way bill form to the appropriate authority from whom such way bill form was obtained by him for cancellation and such appropriate authority shall, thereupon, cancel such form.

(2) While surrendering such way bill form under sub-rule (1), the person or dealer who is not registered under the Act or the casual trader may, by an application, request the appropriate authority referred to in sub-rule (1) to refund the amount of security, if any, or release bank guarantee, if any, furnished by him for obtaining such way bill form.

(3) The appropriate authority referred to in sub-rule (1) shall, within thirty days from the date of application made by a person or dealer or casual trader under sub-rule (2), refund the amount of security or release the bank guarantee, if any, furnished by such person, dealer or casual trader.