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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 113. Maintenance of register of way bills.

(1) Every dealer, casual dealer or any other person who obtains way bill form no.s referred to in rule 100, rule 103, or rule 104, or rule 108 in the manner laid down in rule 110, rule 110A, rule 111, or rule 112, shall maintain separately-

    (i) a register in Form no. 58 for way bill in Form no. 50 obtained by him, and

    (ii) a register in Form no. 59 for way bill in Form no. 51 obtained by him.

(2) The dealer, casual dealer or any other person referred to in sub-rule (1), shall keep in each register a true and up-to-date account of way bill form no.s obtained by him and consignments of goods transported by him on his own account on the strength of the way bill form no.s referred to in rule 100, rule 103, or rule 104, or rule 108, as the case may be, which have been used by him.

(3) For obtaining way bill form no.s referred to in rule 100, rule 103, or rule 104, or rule 108, the register in Form no. 58 or register in Form no. 59, as the case may be, showing the up-to-date account of way bill form no.s and consignments of goods transported against way bill form no.s used by him shall, on demand, be produced before any of the authorities referred to in rule 110, rule 111, or rule 112, at the time of consideration of his application for further issue of way bill form no.s.