(1) The registered dealers selected under rule 34A for electronically transmitting data in the return in Form 14 or Form 14D, as the case may be, shall, upon fulfillment of such conditions as may be specified by the Commissioner, by general or special order, be deemed to have been selected by the Commissioner for issue of way bill in From 50A to be obtained and generated electronically from the website of the Directorate of Commercial Taxes, West Bengal, www.wbcomtax.gov.in:

Provided that the Commissioner may, for such reason as he may deem fit and proper, de-select any such registered dealer and such a registered dealer shall, upon being so de-selected, not be eligible to obtain and generate way bill in Form 50A electronically.

(2) A registered dealer selected under sub-rule (1) shall be eligible to obtain and generate way bill in Form 50A electronically by way of following the electronic process incorporated in the said website and shall not be eligible to apply for issue of way bill in Form 50 or obtain way bill in Form 50 under any other rule, unless such a registered dealer is allowed by the Commissioner in writing for such reason, and upon such conditions, as he may deem fit and proper.

(3) A registered dealer eligible to obtain and generate way bill in Form 50A electronically under this rule, shall, within forty days from the date of generation of print out of waybill in Form 50A for the consignment of goods in respect of which a way bill in Form 50A obtained earlier under this rule has been utilised by him, record electronically the information relating to utilization of such way bill in Form 50A in the website of the Directorate of Commercial Taxes, West Bengal, www.wbcomtax.gov.in.

(4) A registered dealer shall not be eligible to obtain and generate way bill in Form 50A electronically if he has defaulted in furnishing any return under the Act or the Central Sales Tax Act, 1956 (74 of 1956), together with receipted challan or challans or proof of payment in full of tax or interest or late fee, as the case may be, to be paid by him according to such return, for the furnishing of which the prescribed date have already expired at the time of obtaining forms of way bill in Form 50A:

Provided that the Commissioner may, on an application made to him by such defaulted registered dealer and subject to such conditions and restrictions as he may deem fit and proper, authorise obtaining and generation of such number of way bills in Form 50A electronically by such registered dealer as may, in the opinion of the Commissioner, satisfy the immediate requirement of such dealer.

(5) A registered dealer selected under sub-rule (1) have to follow the following process to obtain a waybill:-

(i) first, to generate the key number from the website of the Directorate, www.wbcomtax.gov.in by following the electronic process incorporated therein; and

(ii) second, by transmitting, using the key number as obtained in (i) above, to the website www. wbcomtax.gov.in, within one year of generation of such key number, before the entry of the consignment of goods to be imported into the State of West Bengal, the particulars relating to such consignment of goods, and by generating from the said website a printout of the waybill in duplicate having a distinct serial number,

and such waybill in paper form containing all the requisite particulars as transmitted before taking the print out shall be treated as a waybill in Form 50A validly obtained by the registered dealer under this rule for the purposes of the Act specifically for the purposes of rule 100A, rule 103 A and rule 104A.

(6) A way bill obtained in Form 50A under this rule shall be valid for a period of one month from date of generation of such waybill in Form 50A from the said website.

(7) The provisions of rule 113, rule 114, rule 115, rule 116, rule 118 and rule 119 in respect of form of way bill in Form 50 issued under rule 110 or rule 110A, so far not inconsistent with the provisions of this rule, shall, mutatis mutandis, apply to a form of way bill in Form 50A obtained and generated electronically by a registered dealer under this rule from the said website.

(8) Where an application for issue of form of way bill in Form 50 made before the authority referred to in sub-rule (1) of rule 110 or under rule 110A by a dealer selected under this rule before the date of coming into force of the provisions of this rule is pending for disposal on the date preceding the date of coming into force of this rule, such application 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.

(9) Where a registered dealer, a way bill in Form 50 has been issued under rule 110 or rule 110A, as the case may be, to a registered dealer who is selected under this rule, such way bill shall be valid upto three months from the date of coming into force of this rule, or upto three months from the date of selection of the registered dealer under sub-rule (1), whichever is later, unless its validity expires earlier and upon expiry of the period of such validity, such registered dealer shall surrender the unused way bills in Form 50 to the appropriate assessing authority within fifteen days thereafter.

(10) Where a registered dealer has been de-selected under the proviso to sub-rule (1), the Part I of way bills in Form 50A issued earlier to such registered dealer under this rule in respect of which the Part II of Form 50A has not been generated under sub-rule (5), the Part I of way bills shall be surrendered by such registered dealer to the appropriate assessing authority within seven days from the date of such de-selection by Commissioner.