(1) Every person, casual trader or dealer shall, while transporting by a road vehicle any consignment of goods specified in Schedule IV or notified goods exceeding value of twenty-five thousand rupees or any other goods exceeding value of fifty thousand rupees, despatched from any place in West Bengal to any other place in West Bengal either on his own account or on account of a consignee, make over a declaration in duplicate appended to this rule and duly filled in and signed by him to the driver or person in-charge of the road vehicle to present it before such Joint Commissioner, Deputy Commissioner or Commercial Tax Officer as the Commissioner may authorise to intercept, detain and search under section 69 on the way to its destination.

Provided that the requirement of a declaration under this sub-rule shall not apply where any consignment of gold is transported by, or on account of, a banking company as defined in the Banking Regulation Act, 1949 (10 of 1949).

(2) The driver or person in-charge of a road vehicle shall, while transporting such consignment of goods in West Bengal and till he reaches the destination, carry with him the declaration referred to in sub-rule (1) and a consignment note, delivery note, invoice, road challan or any other document of like nature.

(3) Whenever a road vehicle transporting any consignment of goods is intercepted under clause (a) of section 69 at any place, other than railway station, steamer station, port, airport, post office and checkpost, referred to in section 68 on its way to destination by any authority referred to in sub-rule (1), the driver or person in-charge of the road vehicle transporting the consignment of goods shall, on demand, present before such authority the declaration and any of the documents referred to in sub-rule (2) for verification whether such consignment of goods is being transported in contravention of the provisions of section 68:

Provided that if before the authority to whom the declaration or document is required to be presented, any other document in lieu thereof is presented for verification and such authority is satisfied on perusal of such document that the consignment of goods has been despatched from any place in West Bengal, such authority may dispense with the requirement of declaration referred to in sub-rule (1) and countersign with its official seal the document presented to it and thereafter such authority shall allow the vehicle to move.

(4) Where a declaration is presented in respect of any consignment of goods under sub-rule (3) along with any of the documents referred to in sub-rule (2) before the authority referred to in sub-rule (1), such authority shall verify the particulars of such consignment of goods, countersign the duplicate copy of such declaration with its official seal and return it to the driver or person in-charge of the vehicle and allow the vehicle to move and retain the original copy of such declaration for office records.

(5) If the driver or person in-charge of a road vehicle fails to present a declaration referred to in sub-rule (1), the authority referred to in that sub-rule shall seize the consignment of goods under section 70.

(6) Every person, casual trader or dealer referred to in sub-rule (1) shall maintain a true and up-to-date account of declaration issued by him and produce, on demand, such account before the appropriate assessing authority or such Joint Commissioner, Deputy Commissioner or Commercial Tax Officer as the Commissioner may authorise.

Declaration

I/We declare that the following consignment of goods is despatched from a place within West Bengal :

I/We declare that I/We hold/do not hold certificate of registration bearing No. ............. under the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994).

I/We have/have not manufactured the goods in West Bengal/not transported the goods from outside West Bengal.

The above statement is true to the best of my/our knowledge and belief:

Signature : ..................

Status of the declarant ...................

Date : ............

Strike out whichever is inapplicable.