218. Copy of way bills retained by Commercial Tax Officer or Assistant Commercial Tax Officer posted in checkposts or elsewhere to be forwarded to appropriate assessing authority

The original copy of each duly endorsed way bill retained by any Assistant Commissioner or Commercial Tax Officer or Assistant Commercial Tax Officer in the checkpost or elsewhere under rule 211, rule 212, rule 213 or rule 214C for such period, and within such time, as the Commissioner may specify, shall be forwarded to such authority as the Commissioner may direct.