(1) A registered dealer may, for obtaining way bill in Form 42 referred to in rule 211, rule 212 or rule 213 for the purposes of transporting any consignment of goods on his own account from any of the places referred to in the said rules, make an application in Form 40 or, for obtaining way bill in Form 48 referred to in rule 214C, make an application in Form 41, duly filled in, verified and signed by him, to the appropriate assessing authority.

(2) While making an application to the appropriate assessing authority under sub-rule (1), every registered dealer shall state therein,-

(a) the total number of way bill forms received by him on the last two occasions,

(b) the total number of way bill forms, if any, held in stock on the date of application, and

(c) the total number of way bill forms required to be issued to him.

(3) Every registered dealer shall furnish along with his application for way bill in Form 42 or Form 48, as the case may be, on each occasion a separate statement of account in Form 42A or Form 48A respectively of receipts and use by him of way bill forms and stock of such way bill forms, if any, held by him at the time of making such application and produce before the appropriate assessing authority the counterfoils of the way bills used by him during the last three months.

(4) If it appears to the appropriate assessing authority that the particulars furnished in the application and the statement of account referred to in sub-rule (3) are correct and complete and the requirement of the way bill in Form 42 or Form 48, as the case may be, for the next three months following the date of the application is reasonable, it shall issue the required number of way bill in Form 42 or Form 48, as applied for, to the registered dealer:

Provided that where the appropriate assessing authority is not satisfied with the correctness of the particulars furnished in the application or statement of account of way bill in Form 42A or Form 48A issued to him on the last two occasions, it may, pending enquiry or investigation into the matter by it or by such other authority as the Commissioner may authorise or direct, issue such number of way bill forms to the registered dealer as may, in its opinion, satisfy the immediate requirement of such dealer.

Provided further that where the assessing authority is satisfied that the applicant has failed to comply with an order demanding security from him under sub-section (4) of section 28, it may issue such number of way bill forms to the registered dealer as may, in its opinion, satisfy the immediate requirement of such dealer.

Provided also that where the appropriate assessing authority is satisfied that a registered dealer at the time of making the application for way bill in Form 42 or Form 48 has defaulted in furnishing any return or returns together with receipted challan or challans showing payment of tax or interest due from him according to such return or returns, for the furnishing of which the prescribed date or dates have already expired, it may issue such number of way bill forms to such registered dealer as may, in its opinion, satisfy the immediate requirement of such dealer.

Provided also that the appropriate assessing authority may, while issuing the way bill in Form 42 or in Form 48, and after giving the dealer a reasonable opportunity of being heard, for sufficient reasons to be recorded in writing, specify the goods and the maximum value of such goods which may be transported on the strength of such way bill

(5) Notwithstanding anything contained in sub-rule (1), the Commissioner may-

(a) withdraw to himself, or transfer to any Additional Commissioner or any person appointed under sub-section (1) of section 3, any application pending before the appropriate assessing authority for disposal in accordance with the provisions of this rule, or

(b) direct a registered dealer to make an application to such Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner or Commercial Tax Officer as may be authorised by him for disposal of his application in accordance with the provisions of this rule.

(6) Notwithstanding anything contained elsewhere in this rule, where a person, while transporting any consignment of goods, is not in possession of a way bill required under rule 211, rule 212, rule 213 or 214C, as the case may be, but claims before the authority referred to in the said rules that he is registered dealer, such authority may allow such person to obtain a way bill in Form 42 or Form 48, as the case may be, from the Deputy Commissioner or Commercial Tax Officer posted at the checkpost or at the concerned Range Office on furnishing a reasonable amount of security in cash or by way of bank guarantee for proper use of the way bill to be obtained by him.

(7) If the appropriate assessing authority or any other authority referred to in sub-rule (5) considers it necessary so to do, such authority may, before issue of way bills in Form 42 or in Form 48, as the case may be, on the basis of an application made under this rule, specify the period therein for which use of such forms shall be valid, and provisions of this sub-rule shall apply mutatis mutandis in the case of issue of such way bills on the basis of application made under rule 215A, or rule 215B, as the case may be.