(1) The Commissioner may, from amongst the registered dealers under the Act, select such registered dealers on such consideration as he may deem fit and proper, for making application electronically for obtaining way bill in Form 50.

(2) The registered dealers selected under sub-rule (1), shall be informed, in writing, about such selection by the Commissioner and the names of the registered dealers so selected shall be displayed in the web site of the Commercial Tax Directorate, www.wbcomtax.gov.in.

(3) A registered dealers selected under sub-rule (1), shall not be eligible to make application under sub-rule (4) to such authority as may be authorised, by order in writing, by the Commissioner in this behalf, for issuing way bill in Form 50 unless he furnishes every year, before making such application in such year, one copy of the challan referred to in sub-rule (4), or one copy of receipt obtained on payment referred to in sub-rule (5), of rule 43, evidencing payment of rupees five hundred to such authority towards annual fee for the issue and delivery of way bill in Form 50 upon him by the said authority throughout such year.

(4) A registered dealer eligible to make application under sub-rule (3), shall subject to the conditions mentioned in the proviso to this sub-rule, be allowed to make application in Form 52A electronically for obtaining way bill in Form 50 referred to in rule 100, rule 103 or rule 104, by way of furnishing the required information in the said application in Form 52A and to transit electronically, connected with the said application, the required information in the statement of account Form 54A until he is left out of such selection under sub-rule (1):

Provided that the registered dealer referred to in this sub-rule, shall not be allowed to make application for the way bill in Form 50 until he has either no such way bill in stock issued to him in the previous occasion or in stock only forty per centum or less of the number of way bills issued to him in the previous occasion.

(5) Where the authority referred to in sub-rule (3) is satisfied that the information furnished by the registered dealer referred to in sub-rule (1), electronically in the application as well as in the statement of account are correct and complete, such authority shall issue the required number of way bills in Form 50 to such dealer and shall cause delivery, by speed post or by a courier, of way bills in Form 50 to such dealer at his principal place of business as recorded in his certificate of registration under the Act.

Provided that where such registered dealer has certain number of way bills in Form 50 in stock on the date of making the application, the said authority shall issue such number of way bills in Form 50 as reduced by the number of such way bills already in stock:

Provided further that where the authority referred to in sub-rule (3), is satisfied that such dealer at the time of making the application for way bills in Form 50 has defaulted in furnishing any return or returns together with receipted challan or challans showing payment of tax or interest or late fee due from him according to such return or returns, for the furnishing of which the prescribed date or dates have already expired, he may issue such number of way bill to such registered dealer as may, in his opinion, satisfy the immediate requirement of such dealer.

(6) Where such registered dealer to whom such way bill is issued refuses to take delivery of such way bill or where such registered dealer is not available for receipt of such way bill or where such dealer has no existence at the principal place of business as recorded in his certificate of registration under the Act or where such way bill cannot be delivered upon him for any other reason, the authority referred in sub-rule (3) shall immediately inform him electronically about the non-delivery of such way bill:

Provided that where such registered dealer furnishes satisfactory reason electronically regarding such non-delivery within seven days from the receipt of the information from the said authority in this regard and requests the said authority for delivery of such way bill upon him, the authority referred to in sub-rule (3) shall proceed to deliver such way bill once again to such dealer at his principal place of business as recorded in his certificate of registration under the Act :

Provided also that where such way bill cannot be delivered to the dealer for the second time, the authority referred to sub-rule (3) shall proceed to cancel such blank way bills by mutilating or defacing such way bills and keeping the serial number inscribed on such way bill intact.

(7) Where an application for way bill in Form 50 is made before the authority referred to in sub-rule (1) of rule 110 by a dealer selected under this rule before the date of coming into force of the provisions of this rule and such application is pending for disposal on the date immediately before the date of coming into force of this rule, shall be deemed to be not lying with the said authority, and the provisions of this rule shall be applicable in respect of the registered dealer selected under sub-rule (1), on and from the date of coming into force of the provisions of this rule.