(1) For the purpose of sub-section (1) of section 80, a transporter shall, while transporting in his goods vehicle any goods referred to in that sub-section, make a declaration on the body of the consignment note or on a document of like nature in the form no.at appended to this sub-rule.
DECLARATION
I, the transporter do hereby declare the following:
(i) Place of such transhipment :
(ii) Vehicle No. after the transhipment is effected :
Date :......................................
Signature..................................
Status........................./............
*Strike out if not applicable.
(2) The declaration made by a transporter under sub-rule (1) shall be produced along with a copy of invoice, consignment note or delivery note-
(a) before the Deputy Commissioner, Assistant Commissioner or Sales Tax Officer, as the case may be, posted at the first checkpost, or
(b) before such other Deputy Commissioner, Assistant Commissioner, or Sales Tax Officer as may be authorised by the Commissioner in this behalf who may intercept such vehicle before it reaches the first check post in west Bengal.