(1) For the purpose of sub-section (1) of section 72, a transporter shall, while transporting in his goods vehicle any goods referred to in that sub-section, make a declaration on the body of the consignment note or on a document of like nature in the format appended to this sub-rule.

DECLARATION

I, the transporter do hereby declare the following :-

(1) The goods bound for any destination outside West Bengal, transported in this vehicle No. .............. shall not be unloaded, delivered or sold in West Bengal:

(2) Name of the first checkpost through which the vehicle enters West Bengal ....................

(3) (a) Name of the last checkpost in West Bengal through which the vehicle shall move outside West Bengal

(b) Approximate date by which the vehicle shall move outside West Bengal ......................................

(4) (a) Whether there is any possibility of transhipment in West Bengal (Please tick whichever is applicable) : yes/no

*(b) If yes,

(i) Place of such transhipment :

(ii) Vehicle No. after the transhipment is effected :

* Strike out if 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, Commercial Tax Officer or Assistant Commercial Tax Officer, as the case may be, posted at the first checkpost, or

[b] before such Joint Commissioner, Deputy Commissioner , or Commercial 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.