213. Procedure for transport from places other than checkposts in West Bengal of consignment of goods despatched from places outside West Bengal

(1) Where any consignment of goods, other than a consignment of the goods of the nature and of the value referred to in sub-rule (2) of rule 210, despatched from any place outside West Bengal is imported or brought into West Bengal by a person, casual trader or dealer on his own account and a road vehicle transporting such consignment of goods enters first into West Bengal through any place other than the checkpost in West Bengal mentioned in the way bill in Form 42, obtainable in the manner laid down in rule 215, rule 215A or rule 215B, as the case may be, being diverted for any reason beyond his control, such person or dealer shall make over such way bill in duplicate in respect of such consignment of goods to the driver or person in-charge of the vehicle transporting such consignment of goods and instruct him to present the way bill in Form 42, in duplicate, in respect of such consignment of goods before the Commercial Tax Officer or Assistant Commercial Tax Officer of the nearest checkpost, or before the Assistant Commissioner or Commercial Tax Officer of the nearest Range Office, that he comes across immediately after entering into West Bengal, or before such Assistant Commissioner or Commercial Tax Officer of such area as the Commissioner may authorise in this behalf, for his endorsement.

(2) After the way bill is presented under sub-rule (1), if the Assistant Commissioner, Commercial Tax Officer or Assistant Commercial Tax Officer is satisfied of the reason for diverting the road vehicle with such consignment from the checkpost specified in such way bill, he shall verify the particulars of the consignment of goods as disclosed in the way bill with the description, quantity, weight or value of the goods in such consignment being actually transported and, subject to the provisions of rule 222, endorse the duplicate copy of such way bill and record in the Entry Register the particulars of the consignment of goods and of the way bill related thereto, and he shall return the endorsed copy and retain the original copy of the way bill.

(3) The provisions of sub-rule (5), sub-rule (6), sub-rule (7), sub-rule (8), sub-rule (9), and sub-rule (10), of rule 212 shall apply mutatis mutandis to transport of any consignment of goods from the places of the nature referred to in sub-rule (1) of this rule.

(4) Any infringement of any provision of this rule by a person, casual trader or dealer in respect of any consignment of goods imported or brought into West Bengal by him on his own account or by the driver or person in-charge of a road vehicle from the places of the nature referred to in sub-rule (1) of this rule shall be deemed to be a contravention of the provisions of section 68 by such person, casual trader or dealer himself.