(1) Any casual dealer, dealer or any other person shall, while transporting any consignment of goods despatched from any place in West Bengal, excluding those mentioned in rule 101, to any place outside West Bengal referred to in section 81, either on his own account or an account of any consignee, make over a forwarding note or challan, in duplicate, along with the transporter' copy and an extra copy of tax invoice, or two copies of invoice, or bill, or cash memorandum, issued by selling dealer or two copies of stock transfer advice or document of like nature issued by the consignor, as the case may be and wherever applicable, and a way bill in Form 51 in respect of notified goods as referred to in sub-clause (a) or sub-clause (b) of sub-section (1) of section 81 to the transporter, who shall carry such documents in his goods vehicle along with the relevant consignment note:

Provided that the provisions of this sub-rule shall not apply to any consignment of goods-

(a) which are specified in Schedule A to the Act, other than raw jute;

(b) where such consignment of goods being transported by any person, or on his account, is his personal effects; or

(c) where it appears from the document of title to the goods and bills, cash memorandum, forwarding note, delivery challan or document of like nature as referred to in sub-section (1) of section 81, that the goods are exposed cinematographic films.

(2) For the purpose of sub-section (1) of section 81, the transporter, who carries goods on behalf of a consignor, shall, in addition to any other document of title to the goods, carry with him the documents referred to in sub-rule (1) with a copy of challan in respect of the consignment of goods made over to him under sub-rule (1) and the trip sheet as defined in the Explanation to sub-rule (1) of rule 103, and shall, on demand, produce the same before the Sales Tax Officer or the Assistant Sales Tax Officer posted at the last checkpost before the exit of the goods vehicle from West Bengal,

(3) The authority, referred to in sub-rule (2), shall, verify the documents referred to sub-rule (1), and the copy of the challan and any other document produced by the transporter with the consignment of goods transported by him, countersign with its seal and date the Transporter's Copy of the tax invoice, or copy of invoice, or bill, or cash memorandum, or challan, as the case may be, record the particulars of such consignment of goods in the register maintained for the purpose, return the countersigned copy of the tax invoice, or invoice, or bill, or cash memorandum, or challan, and documents, if any. and retain the Extra Copy of the tax invoice, or copy, of invoice, or bill, or cash memorandum, or challan for office record.

(4) For the purpose of verifying whether any consignment of goods is being transported in contravention of the provisions of section 81, such Joint Commissioner or Deputy Commissioner or Sales Tax Officer, as may be authorised by the Commissioner to exercise such power at a place other than a checkpost, may demand, at any place in West Bengal where the consignment reaches before exit from West Bengal production of tax invoice, or invoice, or bill, or cash memorandum, or challan as referred to in sub-rule (1), and other documents and shall, thereafter act in accordance with the of sub-rule (3).

(5) Where it appears to the Sales Tax Officer or the Assistant Sales Tax Officer of a checkpost, or the Joint Commissioner or the Deputy Commissioner or the Sales Tax Officer who is competent to exercise his power under section 74 at any place other than a checkpost. that-

(a) the documents referred to in sub-rule (1) cannot be produced by the transporter before him; or'

(b) the description, quantity, weight or value of the goods in any consignment is found on verification to be at variance with the description, quantity, weight or value of goods as disclosed in the tax invoice, or invoice, or bill, or cash memorandum, or forwarding note or challan, or way bill in Form 51 in case of notified goods as referred to in sub-clause (a) or sub-clause (b) of sub-section (1) of section 81; or

(c) the documents presented in respect of the goods in any consignment is found to be false or incorrect, either in respect of the description, quantity, weight of such consignment of goods, or the value thereof; or

(d) in respect of any consignment of goods either the consignor or the consignee, as shown in the documents produced, is not in existence at the disclosed place;

such authority shall prepare a report in the presence of the driver or person in-charge of the vehicle and get such report countersigned by him, or where the driver or person in-charge of the vehicle is not available for any reason, such authority shall prepare a report in the presence of one witness after explaining to him the contents of the report and get the report countersigned by him, and shall, for reasons to be recorded in writing, seize such consignment of goods under section 76, at the checkpost or at any place referred to in sub-section (2) of section 81.