DEMO|
Skip Navigation Links
Section
|
Rules
|
Form
|
Notifications
|
History
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
110 Authority from whom and the manner in which, way bills to be obtained by registered dealers
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
112 Authority from whom, and the manner in which, way bill is to be obtained by casual dealers-
119 Punishment for breach of the provisions in respect of way bill Form Nos
125 Procedure for imposition of penalty for transporting goods in contravention of section 73 or section 81
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.-
Scroll up
Scroll down

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 118. Contravention of section 73 or section 81 for unauthorised use of way bill in Form no. 50 or Form no. 51.

(1) Where a dealer, casual dealer, or any other person, transports any consignment of goods on the strength of way bill in Form no. 50 or Form no. 51, referred to in rule 100, rule 103, or rule 104 or rule 108, which has not been obtained by him from the appropriate authority in accordance with the provisions of rule 110 or rule 110A or rule 111 or rule 112, as the case may be, such person, casual dealer or dealer shall be deemed to have contravened the provisions of section 73 or section 81, as the case may be, and the rules made thereunder.

(2) Where a person, casual dealer, or dealer is found under sub-rule (1) to have contravened the provisions of section 73 or section 81, he shall be liable to pay penalty under section 77 and the provisions of rule 125 shall apply mutatis mutandis.