(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 sub-rule (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:-
(in figures and words)
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.
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.
* 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 Joint Commissioner, Deputy Commissioner, Sales Tax Officer or Assistant Sales Tax Officer, as the case may be, posted at the first checkpost, or
(b) before such other Joint Commissioner, Deputy 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.