(1) Any person, dealer or casual trader shall, while transporting any consignment of goods despatched from any place in West Bengal referred to in sub-section (1) of section 68, other than those mentioned in rule 211A, to any place outside West Bengal either on his own account or on account of any consignee, make over a way bill in Form 48 in duplicate, obtainable by him in the manner laid down in rule 215, rule 215A or rule 215B, as the case may be, or a copy of challan in duplicate in respect of such consignment of goods to the transporter referred to in section 73 for carrying such consignment of goods in his goods vehicle.

Provided that the provisions of this sub-rule shall not apply to any consignment of goods,-

(a) where such goods are goods specified in Schedule I to the Act (other than "raw jute") sales of which are tax-free under section 24;

(b) where such consignment of goods being transported by any person or on his account is his personal effects; or

(c) where it appears from the document of title to the goods and bills or cash memorandum, forwarding note, delivery challan or document of like nature, as referred to in sub-section (1) of section 73 that such goods are specified in Part B of Schedule IV to the Act or such goods are exposed cinematographic films.

(2) For the purpose of sub-section (1) of section 73, the transporter, who carries goods on behalf of a consignor, shall, in addition to the document of title to the goods, carry with him in respect of such goods the documents referred to in that sub-section along with a way bill or a copy of challan in respect of the consignment of goods made over to him under sub-rule (1), and shall produce before the Commercial Tax Officer or Inspector posted at the last checkpost before the exit of the goods vehicle from West Bengal.

(3) The authority referred to in sub-rule (2) shall verify the way bill in Form 48 or the copy of the challan with reference to any other document produced by the transporter with the consignment of goods transported by him, countersign with its seal and date the duplicate copy of the way bill or challan, as the case may be, record the particulars of such consignment of goods in the register maintained for the purpose, return the counter-signed duplicate copy of the way bill or challan, and documents, if any, and retain the original copy of the way bill or the challan, as the case may be.

(4) For the purpose of verifying whether any consignment of goods is being transported in contravention of the provisions of section 68 and section 73, such Deputy Commissioner or Commercial Tax Officer, as may be authorised by the Commissioner to exercise such power at a place other than a checkpost, may demand, at any such place in West Bengal, where the transporter reaches before exit from West Bengal, production of way bill in Form 48 or challan, and other documents, if any and shall, thereafter act in accordance with the provisions of sub-rule (3).

(5) Where it appears to the Deputy Commissioner or Commercial Tax Officer or Assistant Commercial Tax Officer of a Checkpost, or the Joint Commissioner, Deputy Commissioner or Commercial Tax Officer who is competent to exercise his power under section 69 at any other place other than a checkpost, that due to failure of any person, dealer or casual trader, no way bill in Form 48 or challan, as the case may be, can be produced by the transporter before him, he shall, for reasons to be recorded in writing, seize such consignment of goods under section 70 at the checkpost or at any place referred to in sub-section (2) of section 73.