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.

119. Punishment for breach of the provisions in respect of way bill Form No.s.

Whoever contravenes, any of the provisions of rule 115, rule 116, rule 117, or rule 118 shall be punishable with a fine not exceeding five hundred rupees.