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100 Procedure for transport from railway station, steamer station, port, airport, or post office, of any consignment of goods despatched from any place outside West Bengal
101 Procedure for transport from railway station, steamer station, port, airport, etc of any consignment of goods despatched from any place outside West Bengal and bound for any place outside West Bengal-
103 Procedure for transporting consignments of goods across or beyond a checkpost other than a railway station, steamer station, etc
107 Restrictions on, and conditions for, transport of any consignment of goods from one place in West Bengal to any other place in West Bengal
108 Restrictions on, and conditions for, transport of any consignment of goods by casual dealer, dealer or any other person, from any place in West Bengal referred to in section 73 to any place outside West Bengal referred to in section 81
120 Interception, detention and search of road vehicle under section 74
125 Procedure for imposition of penalty for transporting goods in contravention of section 73 or section 81
100A. Procedure for transporting consignment of goods from railway station steamer station port airport or customs station inWest Bengal by a registered dealer selected under sub-rule (1) of rule 110B.-
103A. Procedure for transporting consignment of goods across or beyond a checkpost other than a railway station steamer station port airport or customs station by a registered dealer selected under sub-rule (1) of rule 110B.-
104A. Procedure for transport from places other than checkposts in West Bengal of consignment of goods despatched from places outsideWest Bengal by a registered dealer selected under sub-rule (1) of rule 110B.-
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THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER XII:MEASURES TO REGULATE TRANSPORT OF GOODS; CHECK POSTS; SEIZURE OF GOODS; INPOSITION OF PENALTY; DISPOSAL OF SEIZED GOODS ETC.

74. Interception, detention and search of goods vehicles, load carried by a person and search of warehouse etc.

For the purpose of verifying whether any consignment of goods are being or have been transported in contravention of the provisions of section 73 or section 81, the Commissioner, the Special Commissioner, the Additional Commissioner, or as the case may be, any of such person appointed unde sub-section (1) of section 6 to assist the Commissioner as may be prescribed to exercise the power under this section, may subject to such restrictions as may be prescribed,-

    (a) intercept, detain and search at any place referred to in sub-section (1) of section 73, any goods vehicle or any load carried by a person, or

    (b) search at any warehouse or at any other place in which, according to his information, such goods so transported in contravention of the provisions of section 73 have been stored, or

    (c) intercept, detain and search at any checkpost or at any other place referred to in sub-section (2) of section 81,any goods vehicle or any load carried by a person..