DEMO|

2(6) "Casual trader"

68 Restrictions on movement of goods

71 Penalty for transporting goods in contravention of section 68 or section 73

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215B Authority from whom, and the manner in which, way bill is to be obtained by casual traders

221 Punishment for breach of the provisions in respect of way bill forms

222A Saving of permits in Form 41 or Form 42 in relation to transport of goods specified in Part A of Schedule IV and notified goods

227 Procedure for imposition of penalty for transporting goods in contravention of section 68 and Section 73

211 Procedure for transport from railway station, seaport, airport etc of any consignment of goods despatched from any place outside West Bengal

212 Procedure for transporting consignments of goods across or beyond a checkpost other than a railway station, steamer station, etc

213 Procedure for transport from places other than checkposts in West Bengal of consignment of goods despatched from places outside West Bengal

214C Restrictions on, and conditions for, transport of any consignment of goods by any person, casual trader or dealer from any place in West Bengal referred to in sub-section (1) of section 68 to any place outside West Bengal

215 Authority from whom, and the manner in which way bills to be obtained by registered dealers

215A Authority from whom, and the manner in which, way bills to be obtained by persons or dealers other than registered dealers or casual traders

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Form 42 : Way bill for transport of consignment of goods despatched from outside West Bengal to any place inside West Bengal

Form 48 : Way bill in respect of transport of goods in a goods vehicle from a place in West Bengal to a place outside West Bengal

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

220B. Contravention of section 68 for unauthorised use of way bill in Form 42 or Form 48

(1) Where a person, dealer or casual trader transports any consignment of goods on the strength of a way bill in Form 42 or Form 48, referred to in rule 211, rule 212, rule 213 or rule 214C, which has not been obtained by him from the appropriate authority in accordance with the provisions of rule 215, rule 215A or rule 215B, as the case may be, such person, dealer or casual trader shall be deemed to have contravened the provisions of section 68 and the rules made thereunder.

(2) Where a person, dealer or casual trader is found under sub-rule (1) to have contravened the provisions of section 68, he shall be liable to pay penalty under section 71 and the provisions of rule 227 shall apply mutatis mutandis.