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THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER IV : Registration of a dealer, enrolment of a transporter, carrier or transporting agent, demand of security, amendment or cancellation of registration of a dealer or enrolment of a transporter, carrier or transporting agent, information to be furnished by a casual dealer, dealer in certain cases.

Body 25. Enrolment of transporters, carriers or transporting agents

(1) For carrying out the purposes of section 73, section 80, section 81, every transporter, carrier or transporting agent, including those who are already in possession of a certificate of enrolment operating his transporting business in West Bengal for transporting any consignment of goods into, or outside, or within, West Bengal shall apply and obtain from the Commissioner a certificate of enrolment or a fresh certificate of enrolment, as the case may be, in such manner, and within such time,as may be prescribed, and a transporter, carrier or transporting agent to whom a certificate of enrolment or a fresh certificate of enrolment has been issued shall-

    (a) display the certificate of enrolment or copies thereof at a conspicuous place of his head office and branch office(s) and warehouse(s);

    (b) mention the enrolment number as appearing in the certificate of enrolment issued to him on every consignment note and goods receipt issued by him and on every other document as may be prescribed.

(2) If a transporter, carrier or transporting agent, who is required by sub-section (1) to get himself enrolled, fails, without any reasonable cause, to make an application for issue or amendment of the certificate of enrolment or a fresh certificate of enrolment, as the case may be, within the prescribed time, or fails to comply with clause (ii) of sub-section (1), the Commissioner may, by an order in writing and after giving such transporter, carrier or transporting agent an opportunity of being heard, impose upon such transporter, carrier or transporting agent a penalty, of a sum not exceeding one thousand rupees for each month of default in making application for issue or amendment of certificate of enrolment, or for failure to comply with the provisions of clause (ii) of sub-section (1) for each such failure, in the manner as may be prescribed.