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

Body 214D. Manner of giving custody of seized goods to a transporter under sub-section (4) of section 70

(1) Where a consignment of goods has been seized under sub-section (1) of section 70 and the transporter of such seized goods has exercised option, in writing, under sub-section (4) of that section, before a Joint Commissioner, or a Deputy Commissioner or a Commercial Tax Officer competent to impose penalty under section 71 in respect of such seized goods, such authority may give custody of such seized goods to the transporter and allow such transporter to transport such seized goods up to the godown or warehouse of such transporter in West Bengal as declared by him.

(2) The option in writing referred in sub-rule (1) shall be exercised by the transporter, in duplicate, in the Form below :-

FORM OF OPTION

[See sub-rule (2) of rule 214D of the West Bengal Sales Tax Rules, 1995]

The Joint Commissioner/Deputy Commissioner/Commercial Tax Officer

............................................ (Checkpost/ Range/Charge/Section)

In accordance with the provisions of sub-rule (1) of rule 214D of the West Bengal Sales Tax Rules, 1995, I/We hereby exercise option to take custody of the goods seized at ....................................(place) on ...............................(date) under sub-section (1) of section 70 of the West Bengal Sales Tax Act, 1994 (Seizure Case No. ...................................... dated ......................................) for keeping such seized goods in my/our godown or warehouse in West Bengal situated at .............................................................................................(Address).

2. I/We do hereby undertake that I/We shall keep the seized goods in the said godown/warehouse and that I/We shall not deliver such seized goods to the consignee or owner of such seized goods before the proceedings, if any, initiated against the consignee or owner of such seized goods under section 71 of the said Act are concluded and a communication to that effect in writing is received by me/us from you.

3. I/We hereby declare that in the case of any contravention of the provisions of sub-section (4) of section 70 of the said Act, I/We shall be liable to a penalty under section 71A of the said Act.

4. (a) Name of the transporter	............................................
(b) Address of the transporter in West Bengal	............................................
5. (a) Signature (with date)	............................................
(b) Name of the person signing the form of option (in full)	............................................
(c) Status of the person in relation to the transporter	............................................

(3) Where the authority before whom an option is exercised by a transporter under sub-rule (1) is satisfied that the transporter has correctly given all the requisite information and the form of option is in order, such authority may give custody of the seized goods to such transporter by passing an order in writing in the format below:-

ORDER

Order dated .................................................., passed under sub-section (4) of section 70 of the West Bengal Sales Tax Act, 1994, read with sub-rule (3) of rule 214D of the West Bengal Sales Tax Rules, 1995.

WHEREAS the transporter .........................................(name of the transporter) of ............................ (address of the transporter in West Bengal in full) has exercised an option, in writing, dated ....................... to take custody of the goods seized from him in terms of the seized receipt granted in seizure case No. ............................................., dated ........................... ;

AND WHEREAS the said transporter has undertaken to abide by the conditions and restrictions provided in sub-section (4) of section 70 of the West Bengal Sales Tax Act, 1994 ;

AND WHEREAS the said transporter has declared himself to be liable for imposition of penalty under section 71A of the said Act for any contravention on his part of the conditions and restrictions provided in sub-section (4) of section 70 of the said Act.

AND WHEREAS the undersigned is satisfied that the transporter has correctly given all the requisite information and that the form of option is in order ;

The undersigned hereby gives custody of the seized goods referred to above to the said transporter and allow him to transport the same to his/their godown/warehouse situated in West Bengal at .......................................(address of the godown/warehouse in full).

The undersigned directs the said transporter to keep the seized goods in the said godown/warehouse in his/their custody and not to deliver such seized goods to the consignee or owner of such seized goods or to dispose of the seized goods in any other manner before the proceedings, if any, initiated against the consignee or owner of such seized goods under section 71 of the said Act are concluded and a communication to that effect in writing is received by such transporter from the undersigned, failing which a penalty shall be imposed upon him under section 71A of the said Act.

(Office seal)	.............................................
	(Signature of the authority passing the order)

Name (in full) of such authority...............................................................

Designation of the authority ....................................................................

(4) A copy of the order passed under sub-rule (3) of rule 214D shall be made over to the transporter to whom custody of the seized goods is given under that sub-rule.