THE WEST BENGAL VALUE ADDED TAX RULES, 2005 HISTORY
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Body 121. Manner of furnishing declaration by transporter at the first check post in West Bengal for carrying goods through West Bengal.

(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 in the form no.at appended to this sub-rule.

DECLARATION

In accordance with the provisions of sub-section (1) of section 80 of the Act and subrule (1) of rule 121, I/We, the undersigned, do hereby declare that the following consignment of goods, the details of which are given below, transported in goods vehicle No. ............., has entered into West Bengal and is bound for a place outside the State as mentioned below and that no portion of the consignment of goods shall be unloaded within West Bengal for any purpose other than the purpose of shipment for export and that the said goods shall not be delivered or sold in the State:-

(1) Name of the first checkpost through which the goods vehicle enteres West Bengal	:
(2) Name, address and Income-tax PAN of the transporter, carrier or transporting agent or any other person transporting the goods	:
(3) Name, address and Income-tax PAN of the owner of the goods vehicle	:
(4) Registration No. of the goods vehicle and the State in which it is registered under the Motor Vehicles Act, 1988 (59 of 1988)	:
(5) Name, address, Income-tax PAN and registration certificate number under the sales tax law or the value added tax law, of the consignee	:
(6) Particulars of the goods :-

Description of the goods	Quantity (in figures and words)	Weight (in figures and words)	Value (in figures and words)	Seller's/Invoice No./Bill No./Cash Memo. No. and date

(7) Reference of documents connected with the import of the goods into, or export of the goods out of, the territory of India (Where the goods are imported or where such goods are to be exported)	:
(8) Name and address of the consignor, and the registration certificate number, if any, under the sales tax law or the value added tax law of the consignor	:
(9) Consignment Note/Railway Receipt/ Bill of lading No. and date	:
(10) Bill of Entry No. and date (in case of import of the goods from a place outside the territory of India)	:
(11) Destination of the goods	:
(12) Actual location of the place of unloading of the goods where such unloading is required for the purpose of export of the goods to a place outside the territory of India	:
(13) Expected date of shipment of the goods for export	:
(14) Actual place of transhipment of the goods	:
(15) (a) Registration No. of the new goods vehicle in case of transhipment of the goods	:
(b) Name, address and Income-tax PAN of the new transporter, carrier or transporting agent or any other person in case of transhipment of the goods	:
(c) Consignment Note No. issued by the new transporter, carrier or transporting agent or any other person in case of transhipment of the goods and date	:
(16) Approximate date of exit of the goods vehicle with the goods from West Bengal	:
(17) Name of the last checkpost in West Bengal through which the goods vehicle with the goods shall move outside West Bengal	:

Date :	Signature ...........................................................
	............................................................................
	(Full name of the transporter, carrier or transporting agent or any other person transporting the goods)

Note.- term "transporting agent" shall include a clearing, forwarding, shipping and handling agent.

(FOR OFFICE USE ONLY)

1. Entries in the register maintained at the first checkpost :-

(a) Serial No. and date of the declaration as per the register :

(b) Date upto which the declaration shall be valid :

The above declaration made by the transporter, carrier or transporting agent or any other person is produced before me along with the documents referred to in rule 122 and is countersigned by me under sub-section (3) of section 80. The declaration so countersigned

shall be produced by the transporter, carrier or transporting agent or any other person before the authority, referred to in rule 123, at the last checkpost.

	...................................................................................
	(Signature & Seal of the officer at the first checkpost)

2. Entries in the register maintained at the last checkpost :-

(a) Endorsement No. of the countersigned declaration and the date of endorsement as per the register :

(b) Remarks, if any :

The above countersigned declaration is produced before me by the transporter, carrier or transporting agent or any other person before the exit of the above noted goods vehicle with the goods from West Bengal and is endorsed by me under sub-section (4) of section 80.

	...................................................................................
	(Signature & Seal of the officer at the last checkpost)

* Strike out whichever is 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, Sales Tax Officer or Assistant 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.