214. Security from persons, other than registered dealers for issuing way bills

(1) Where a person, or a casual trader, or a dealer who is not registered under the Act, requires way bill in Form 42 obtainable in the manner laid down in rule 215A or rule 215B from the authority referred to therein for the purpose of transporting consignment of goods under rule 211, rule 212 or rule 213, and makes an application to the authority referred to in rule 215A or rule 215B for obtaining such way bill in Form 42, such authority may, for reasons to be recorded in writing, require such person, casual trader or dealer, who is not registered under the Act, to furnish a cash security of such amount, or a bank guarantee of equivalent amount, as may be justified to safeguard the interest of revenue:

Provided that the said authority may dispense with the requirement of furnishing security, if the application in sub-rule (1) relates to import of goods by any Government department, local body, recognised university or affiliated educational institution or Government recognised research organization or any registered charitable or cultural organization or any public sector undertaking, other than a registered dealer, and if the applicant declares that such goods are not intended to be disposed of by way of sale in West Bengal and furnishes a letter of undertaking to the effect that in the event of any sale of such goods, tax payable on such sale shall be deposited and evidence of payment of such tax shall be produced before the authority within fifteen days from the date of such sale:

(2) After security is furnished by a person, casual trader or dealer, the authority referred to in rule 215A or rule 215B shall issue way bill in Form 42 in such number, and for such period of time, as may commensurate with the amount of security so furnished by such person, casual trader or dealer.

(3) Where any person, casual trader or dealer, who has furnished security under sub-rule (2), produces sufficient evidence within six months of transporting a consignment of goods into West Bengal under rule 211, rule 212 or rule 213 to prove that such consignment of goods has not been sold in West Bengal, the authority referred to in rule 215A or rule 215B shall, within thirty days from the date on which such evidence is produced, refund the amount of cash security or release the bank guarantee so furnished.