(1) Any person or dealer, other than a registered dealer or a casual trader, may, for obtaining way bill in Form 42 referred to in rule 211, rule 212 or rule 213 for the purpose 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 40A or for obtaining way bill in Form 48 referred to in rule 214C, make an application in Form 41A, duly filled in and signed by him,-

(a) if he is not a dealer and his residence is at any place outside Calcutta, to the Joint Commissioner, Deputy Commissioner or Commercial Tax Officer within whose jurisdiction his residence is situated,

(b) if he is a dealer not registered under the Act and his place of business is at any place outside Calcutta, to the appropriate assessing authority within whose jurisdiction his place of business is situated, or

(c) if he is a person, or a dealer who is not registered under the Act, and his residence or place of business, as the case may be, is in Calcutta, to such Joint Commissioner, Deputy Commissioner or Commercial Tax Officer as the Commissioner may authorise.

(d) if he is a person, or a dealer who is not registered under the Act, and his residence or place of business, as the case may be, is not situated in the State of West Bengal, to such Joint Commissioner, Deputy Commissioner or Commercial Tax Officer as the Commissioner may authorise.

(2) While making an application under sub-rule (1),-

(a) every person shall furnish a declaration that he is not a dealer or a casual trader,

(b) every dealer shall furnish a declaration that he is not liable to pay tax under the Act or he is liable to pay tax but he has not yet been registered under the Act,

(c) such person or dealer shall state in such application his bona fide requirement of way bill in Form 42 for the consignment of goods intended to be transported by him on his account under rule 211, rule 212 or rule 213 or bona fide requirement of way bill in Form 48 for the purpose of rule 214C, and

(d) such person or dealer shall state in such application the total number of the way bill forms, if any, obtained by him on the last two occasions, the total number of way bill forms used by him upto the date of application, and the stock of way bill forms, if any, held by him on the date of application.

(3) Where an applicant for way bill in Form 42 or Form 48 has received such way bill on any previous occasion, he shall furnish along with his application a separate statement of account in Form 42A or Form 48A respectively of receipt and use of the way bills by him and stock of unused way bill forms, if any, held by him on the date of making application and the aggregate value of the consignment of goods transported by him or on his account on the strength of the way bill forms used by him upto the said date, and where he applies to an authority under sub-rule (1) for way bill in Form 42 for the purpose of transport of any consignment of goods, he shall also produce before such authority railway receipt, bill of lading, consignment note or any document of like nature, as the case may be, in respect of such consignment.

(4) Where it appears to the authority referred to in sub-rule (1) that the applicant for way bills in Form 42 or Form 48 under this rule has failed at the time of making an application, to comply with an order directing him to pay a security under rule 214, or under sub-section (4) of section 28, such authority may withhold issue of such way bills till such security is furnished.

(5) Where the authority referred to in sub-rule (1) does not proceed under sub-rule (4), it shall, after making such enquiry as it may deem fit, issue to such person or dealer way bill forms in such number as it may satisfy his immediate requirement.

(6) Notwithstanding any order passed or any action taken by the appropriate authority referred to in sub-rule (1) on an application of a person, or a dealer who is not registered under the Act, withholding issue of way bill forms or rejecting the application, such Senior Joint Commissioner, Joint Commissioner or Deputy Commissioner as may be authorised by the Commissioner, may, on an application made by such person or dealer or on his own motion, for reasons to be recorded in writing, proceed to dispose of such application upon its transfer by the Commissioner under sub-section (3) of section 3, or direct the appropriate authority referred to in sub-rule (1) or any other officer by an order to issue such number of way bill forms to the person or dealer within such time, in such manner and subject to fulfillment of such conditions by such person or dealer, as may be specified in such order.