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2(1)(c) "appropriate assessing authority"
2(1)(k) "Kolkata"
2(1)(l) "Patrolman"
2(1)(n) "section"
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
103 Procedure for transporting consignments of goods across or beyond a checkpost other than a railway station, steamer station, etc
104 Procedure for transport from places other than checkposts in West Bengal of consignment of goods despatched from places outside 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
111 Authority from whom, and the manner in which, waybills to be obtained by dealers other than registered dealers or any other person other than casual dealers
113 Maintenance of register of way bills
118 Contravention of section 73 or section 81 for unauthorised use of way bill in Form No 50 or Form No 51
195. Circumstances under which security can be demanded under section 24 or under section 26
196. Forfeiture adjustment etc. of security furnished under rule 105 or rule 125 or rule 195
110A. Way bills in Form 50 to be obtained by registered dealers selected for making application for such way bills electronically.
110B. Selection of registered dealers for issue of forms of way bills in electronic form and generating such way bills electronically by such selected registered dealers.-
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THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XII : Restrictions on and procedures for transport of any consignment of goods, regulatory measures for movement of such goods through West Bengal, interception, search, seizure and penalty for contravention, certain measures to prevent evasion of tax on sales within West Bengal.

Body 110. Authority from whom, the conditions under which and the manner in which, way bills are to be obtained by registered dealers.-

(1) A registered dealer other than the registered dealer referred to in rule 110A and rule 110B, and a registered dealer who has been deselected for obtaining and generating way bills in terms of rule 110B, may, for obtaining way bill in Form No. 50 referred to in rule 100, rule 103, or rule 104 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 No. 52, or for obtaining way bill in Form No. 51 referred to in rule 108, make an application in Form No. 53, duly filled in with the particulars specified therein, and verified and signed by him, to the appropriate assessing authority or to such other authority as may be authorised by the Commissioner.

(2) Every registered dealer shall furnish along with his application for way bill in Form No. 50 or Form No. 51, as the case may be, on each occasion a separate statement of account in Form No. 54 or Form No. 55 respectively of receipts and use by him of way bill forms and stock of such way bill forms, if any, held by him at the time of making such application and produce before the authority referred to in sub-rule (1) the counterfoils and endorsed parts of the way bills used by him since he last obtained such waybills under this rule.

(3) If it appears to the authority referred to in sub-rule (1) that the particulars furnished by a registered dealer, not being a registered dealer who has been deselected for obtaining waybills under rule 110B, in the application and the statement of account referred to in sub-rule (2) are correct and complete and the registered dealer has produced the relevant documents mentioned therein it shall issue the required number of way bill in Form No. 50 to the registered dealer upon furnishing proof of payment of cash security of such amount towards tax payable under this Act in respect of sale of goods to be imported by use of such way bills, as may be justified to safeguard the interest of revenue:

Provided that way bills may be issued upon payment of such lower amount of cash security in such situations as may be specified by the Commissioner by general or special order.

(4) In case of a registered dealer who has been deselected for obtaining and generating way bills in terms of rule 110B, the authority referred to in sub-rule (1) shall issue the required number of way bill in Form No. 50, subject to the provisions of sub-rule (2), after ensuring that such a dealer furnishes proof of payment of cash security of an amount equivalent to the amount of tax calculated on the basis of the rate of tax as specified under section (2) of section 16, in respect of sale of goods that the dealer intends to import and the information relating to which has been furnished by him.

(5) Subject to the provisions of sub-rule (2) and sub-rule (6), the authority referred to in sub-rule (1) shall issue to the registered dealer such number of way bills in Form No. 51, as may be justified to meet the requirement of the next three months in view of the nature and volume of the business of the registered dealer:

Provided that if the registered dealer applying for way bill in Form No. 51 has not submitted a return under the Act or under the Central Sales Tax Act, 1956, in respect of a period for which the due date of such submission has already been over, the authority referred to in sub-rule (1) may issue such lesser number of way bills than that applied for which in his opinion meet the immediate requirement of such dealer.

(6) The authority referred to in sub-rule (1) may, while issuing way bill in Form No. 50 or Form No. 51, for reasons to be recorded in writing and after giving the dealer an opportunity of being heard, specify on the face of the way bill being issued the name or nature of goods and the maximum value of such goods as may be transported on the strength of such a way bill.

(7) The amount of security paid by a registered dealer in terms of this rule may be shown as tax paid in the return for the period in which the payment has been made or for the next period within that year.

(8) The provisions of other sub-rules of this rule shall be applicable mutatis mutandis, if the manner of issue of way bills to a registered dealer referred to in this rule is appropriately adapted for issue and generation of way bills in electronic mode following the process incorporated in the website of the Directorate.