(1) Where any consignment of goods, other than a consignment of goods of the nature and of the value referred to in sub-rule (2) of rule 210, is imported or brought into West Bengal by a person, casual trader or dealer on his own account from any place outside West Bengal, and such consignment of goods is transported across or beyond a checkpost in West Bengal by a road vehicle by or on behalf of such person, casual trader or dealer, such person, casual trader or dealer, or the driver or person in-charge of the vehicle, as the case may be, shall present before the Deputy Commissioner, Commercial Tax Officer or Assistant Commercial Tax Officer of such checkpost at the time of entry of such vehicle into the area of such checkpost a way bill in Form 42 in duplicate obtainable in the manner laid down in rule 215, rule 215A, rule 215B or rule 215D, as the case may be, duly filled in and signed by the person, casual trader or dealer on whose account such consignment of goods is imported or brought into West Bengal for endorsement of such way bill by such Deputy Commissioner, Commercial Tax Officer or Assistant Commercial Tax Officer of the checkpost, as the case may be, and such person, casual trader or dealer, or the driver or person in-charge of the vehicle, as the case may be, shall also present before such authority the consignment note, bill, invoice, road challan or any other document of like nature in respect of such consignment of goods for the purpose of verification in terms of the provisions of sub-rule (9).

(2) If the driver or person in-charge of the vehicle transporting any consignment of goods fails to present the way bill in Form 42 at the time of entry of such vehicle into the area of a checkpost as required by sub-rule (1), such driver or person in-charge may request the Deputy commissioner, commercial tax officer or assistant commercial tax officer of such checkpost in writing stating therein the reason for not being in possession of such way bill and to allow him time for presentation of the way bill.

(3) On the request of the driver or person in-charge of the vehicle made under sub-rule (2), the Deputy commissioner, commercial tax officer or assistant commercial tax officer of the checkpost shall allow time, not exceeding forty-eight hours from the entry of such vehicle, to enable him to present the way bill in Form 42 before the expiry of the time allowed by him, and the vehicle with such consignment of goods shall, subject to the provisions of sub-rule (6), remain detained till the time of presentation of such way bill or the expiry of the time allowed, whichever is earlier.

(4) After the way bill is presented under sub-rule (1) or sub-rule (3), the Deputy commissioner, commercial tax officer or assistant commercial tax officer of a checkpost shall, subject to the provisions of rule 222, endorse the way bill and record in the Entry Register the particulars of the consignment of goods and of the way bill related thereto and allow the vehicle to move.

(5) The duplicate copy of the way bill duly endorsed under sub-rule (4) shall be returned to the driver or person in-charge of the vehicle who presented such way bill under sub-rule (1) or sub-rule (3), and such driver or person in-charge of the vehicle shall carry with him the duly endorsed copy of the way bill on the way to its destination, and the original copy shall be retained by the officer referred to in sub-rule (4).

(6) If any person, casual trader or dealer or the driver or person in-charge of the road vehicle fails to present any way bill under sub-rule (1) or sub-rule (3), the Deputy Commissioner, Commercial Tax Officer or Assistant Commercial Tax Officer of such checkpost shall seize the consignment of goods under section 70.

(7) For the purpose of section 69, the driver or the person in-charge of a road vehicle shall, while transporting any consignment of goods on its way to destination stop his vehicle on being asked by such Joint Commissioner, Deputy Commissioner or Commercial Tax Officer, as the Commissioner may authorise in this behalf, at any place and present before him, on demand, a copy of the way bill duly endorsed under sub-rule (4) along with consignment note, bill, invoice, road challan or any other document of like nature.

(8) If the driver or person in-charge of the vehicle fails to present the duly endorsed way bill along with any of the other documents referred to in sub-rule (7), the Joint Commissioner, Deputy Commissioner or Commercial Tax Officer who demanded such way bill under that sub-rule, shall, after recording the reason, seize the consignment of goods under section 70.

(9) The Deputy commissioner, commercial tax officer or assistant commercial tax officer of a Officer, as the Commissioner may authorise to proceed under section 69 outside the checkpost, may verify correctness of the way bill and other documents relating to the consignment of goods being transported of description, quantity, weight or value of such consignment of goods.

(10) Where, upon verification made under sub-rule (9), on searching the vehicle or opening the container or packages, if necessary, -

(a) the description, quantity, weight or value of the goods in any consignment is found by the authority, referred to in sub-rule (9), to be at variance with the description, quantity, weight or value of the goods disclosed in the way bill ; or

(b) the documents presented in respect of the goods in any consignment is found by the authority referred to in sub-rule (9) to be false or incorrect, either in respect of the description, quantity or weight of such consignment of goods, or the value thereof ; or

(c) the consignor or consignee of the consignment of goods is shown to be a dealer registered under the Act, while the records available in the office of the appropriate assessing authority do not show the existence of such a dealer,

such authority shall prepare a report in the presence of the driver or person in-charge of the vehicle and get such report countersigned by him, or where the driver or person in-charge of the vehicle is not available for any reason, such authority shall prepare a report in the presence of one witness after explaining to him the contents of the report and get the report countersigned by him, and shall, thereafter, seize the consignment of goods under section 70 for contravention of the provisions of section 68.

(11) Any infringement of any provision of this rule by a person, casual trader or dealer in respect of any consignment of goods imported or brought into West Bengal by him on his own account or by the driver or person in-charge of a road vehicle transporting such consignment of goods across or beyond any checkpost in West Bengal shall be deemed to be a contravention of the provisions of section 68 by such person, casual trader or dealer himself.