(1) When a goods vehicle transporting any goods, other than goods specified in Schedule A, enters into West Bengal and is bound for any place outside West Bengal, the transporter, carrier or transporting agent or any other person transporting such goods, shall, before entering of such vehicle into West Bengal, make a declaration in such Form, available in the website, as may be prescribed,-

(a) firstly, by way of transmitting certain information required to be furnished in connection with the said declaration electronically through such website, either under digital signature or without any digital signature, including a statement made by him that the goods being so transported in his vehicle shall not be unloaded, delivered or sold in West Bengal,

(b) secondly, by way of generating electronically the paper form of the declaration created on the basis of the information which has been successfully transmitted by him electronically under clause (a):

Provided that if there is any possibility of transhipment in West Bengal of the goods so carried by such transporter, carrier or transporting agent or any other person, he shall declare the same in the said declaration while making it:

Provided further that where the transporter, carrier or transporting agent or any other person makes declaration of the possible transhipment in West Bengal as mentioned in the first proviso or where after leaving the place through which the goods vehicle enters into West Bengal, any transhipment is made under any compelling circumstances, such transporter, carrier or transporting agent or any other person who makes such transhipment, shall transmit the particulars of the new vehicle electronically through such website:

Provided also that the provisions of this sub-section shall not apply where the transporter, carrier or transporting agent or any other person transporting such goods proves to the satisfaction of the Commissioner or such other authority as may be prescribed, that the transport of such goods in such vehicle is in the course of export within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956, (74 of 1956.) to such country as the State Government may, by notification, specify.

(1A) The paper form of the declaration generated in the manner mentioned in sub-section (1), shall remain valid for a period not exceeding seven days computed from the expected date of entry of the goods vehicle in West Bengal as declared by the transporter, carrier or transporting agent or any other person in such declaration and where the goods are bound for export to a foreign country or the goods have been imported from a foreign country, such paper form of the declaration shall remain valid for a period not exceeding thirty days computed from the expected date of entry of the goods vehicle in West Bengal as declared by the transporter, carrier or transporting agent or any other person in such declaration.

(1B) If the transporter, carrier or transporting agent or any other person transporting the goods in a goods vehicle cannot enter into West Bengal with a valid declaration in paper form before the expected date of exit of the goods vehicle from West Bengal as declared by such transporter, carrier or transporting agent or any other person in the said declaration referred to in sub-section (1), such transporter, carrier or transporting agent or any other person may again generate a fresh declaration in paper form in the manner mentioned in sub-section (1) after cancelling the earlier one.

(1C) The transporter, carrier or transporting agent or any other person shall not transport any goods in a goods vehicle bound for any place outside West Bengal unless he has in his possession of a valid declaration in paper form referred to in sub-section (1).

(1D) Where it appears to the transporter, carrier or transporting agent or any other person transporting the goods in a goods vehicle, after entering into West Bengal with the declaration referred to in sub-section (1) that for certain reason, it will not be possible for him to move outside West Bengal with the said declaration alongwith the goods transported in a goods vehicle, within the period specified in the declaration, he shall, before the expiry of the validity of the said declaration, make application for revalidation of the said declaration to the Commissioner in the following manner:-

(a) firstly, by making such application electronically for revalidation of the declaration for such time as may be deemed necessary by him; and

(b) secondly, by generating electronically the paper form of the declaration revalidated by the Commissioner,

and shall commence the transportation of the goods by the goods vahicle bound for place outside West Bengal with the declaration so revalidated.

(2) The transporter, carrier or transporting agent or any other person shall enter from any place into West Bengal with a valid declaration, in paper form, generated by him in accordance with the provisions of sub-section (1) together with such other documents as may be prescribed and shall produce the said declaration including those documents before the Commissioner, where such vehicle is intercepted by him during its transit from the place of entry into West Bengal and ultimate exit of the goods vehicle outside West Bengal with such goods.

(3) Omitted.

(4) Omitted.

(5) The Commissioner may, subject to such conditions and restrictions as may be prescribed, intercept at any place within West Bengal any goods vehicle and require the transporter, carrier or transporting agent or any other person to produce before him the declaration and other documents referred to in sub-section (2) and shall, upon being satisfied after verification of the goods with such declaration and other documents, return the declaration and other documents after countersigning the same in such manner as may be prescribed and may and search such goods vehicle for verification of the goods with the declaration and other documents produced, if any, by the transporter, carrier or transporting agent or any other person.

(5A) The transporter, carrier or transporting agent or any other person transporting the goods in a goods vehicle bound for any place outside West Bengal with the declaration, referred to in sub-section (1), shall, within a period of two days after the exit of the said vehicle outside West Bengal, inform the Commissioner electronically through the website of the date, time and place of exit of the goods vehicle outside West Bengal and obtain, after transmission of the said information, by way of generating electronically, a receipt in return acknowledging receipt of the said information.

(6) Where the Commissioner is satisfied, for reasons to be recorded in writing, that the transporter, carrier or transporting agent or any other person has contravened the provisions of this section, he may, after giving the transporter, carrier or transporting agent or any other person a reasonable opportunity of being heard, impose, by an order to be passed in the prescribed manner, such penalty, not exceeding twenty-five per centum of the value of the goods so transported, as may be determined by him in accordance with the rules made under this Act.

(7) Any penalty imposed under sub-section (6) shall be paid by the transporter, carrier or transporting agent or person into a Government Treasury or the Reserve Bank of India by such date as may be specified by the Commissioner in a notice to be issued for this purpose, and the date so specified shall not be earlier than fifteen days from the date of service of the notice:

Provided that the Commissioner or the other authority referred to in sub-section (5) may, for reasons to be recorded in writing, extend the date of such payment.

(8) Until the penalty imposed under sub-section (6) is paid and a receipt showing payment of such penalty is furnished and the declaration referred to in sub-section (2) is produced, the goods so transported shall be detained by the Commissioner or the other authority referred to in sub-section (5) who imposed such penalty.

(9) If the penalty is paid by the date specified in the notice referred to in sub-section (7) and the transporter, carrier or transporting agent or person, furnishes the declaration in accordance with the provisions of this section, the Commissioner who imposes the penalty shall countersign the declaration and the documents in accordance with the provisions of this section and allow the vehicle to resume its journey.

(10) If the penalty is not paid by the date specified in the notice referred to in sub-section (7), the goods shall be seized by the Commissioner or the other authority referred to in sub-section (5) under whose order such goods are detained.

Provided that where the goods are not available for detention and the penalty imposed under sub-section (6) is not paid, realisation of such penalty shall be made under section 55.

(11) Notwithstanding anything contained in sub-section (8) and sub-section (10), the Commissioner, pending final disposal of an application for revision under section 86 against an order of imposition of penalty under this section, may direct transport of the goods through West Bengal on such terms and conditions as he may consider fit and proper.

(12) Subject to such restrictions and conditions as may be prescribed, the Commissioner may sell the goods seized under sub-section (10) in open auction or otherwise, and remit the proceeds of sale thereof to a Government Treasury.

(13) The proceeds of sale of the goods referred to in sub-section (12) shall be applied in the prescribed manner for payment in the following order of priority:-

(a) firstly, the incidental charges, if any, relating to sale in auction or otherwise;

(b) secondly, the expenses, if any, for storage of such goods seized under sub-section (10);

(c) thirdly, the penalty imposed under sub-section (6);

and the balance of such proceeds of sale, if any, shall be paid in the prescribed manner to the owner of such goods seized under sub-section (10).

(14) Subject to the provisions of sub-section (10) and subsection (12), if the goods vehicle, transporting the goods, does not move outside West Bengal within the period of validity of the declaration or if no receipt as referred to in sub-section (5A) is obtained from the Commissioner, it shall be presumed that the goods so transported have been sold in West Bengal by the transporter, carrier or transporting agent or any other person transporting the said goods in the said vehicle, and he shall be deemed to be a dealer under this Act.

(15) The provisions of this Act shall, for the purposes of levy, collection and assessment of tax, determination of interest, payment and recovery of tax and interest, appeal, review or revision, apply to transporter, carrier or transporting agent or person to be deemed to be a dealer under sub-section (14).

(16) If the State Government is, at any time, of the opinion that it would be in the public interest so to do, it may, by notification, exempt from such date, for such period, and subject to such terms and conditions, as may be specified therein, any class or classes of goods from the operation of the provisions of this section.