(1) Any dealer who is not registered under the Act, or a casual dealer or any other person, unless approved by the Commissioner or any other authority as may be authorised by the Commissioner to apply for way bill in Form 50 in accordance with the provisions of rule 105, shall make application electronically to the authority referred to in rule 110C for obtaining way bill in Form 50A for transporting consignment of goods under rule 100A, rule 103A or rule 104A, as the case may be, and such authority may, for the reasons to be recorded in writing, require such dealer, casual dealer or person to furnish a cash security of such amount towards tax payable under this Act as may be justified to safeguard the interest of revenue and the documents evidencing the payment of security, if any, payable in accordance with section 10 of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012:

Provided that if the application for way bill relates to import of goods by any individual person, non-business organisation or association or trust, bank or any company who is not liable to pay tax under the Act and the imported goods are not meant for sale, the appropriate authority referred to in rule 110C, may accept a bank guarantee equivalent to the amount of cash security to safeguard the interest of revenue:

Provided further that the requirement of furnishing security under this Act may be dispensed with, if the application for way bill relates to import of goods by any Government Department, local body, a recognised university or affiliated educational institution, Government recognised research organisation, any registered charitable or cultural organisation or any public sector undertaking, other than a registered dealer, and where the applicant declares that such goods are not intended to be disposed of by way of sale in West Bengal and furnishes a letter of undertaking to the effect that in the event of any sale of such goods, tax payable on such sale shall be deposited and evidence of payment of such tax shall be produced before the authority within 15 days from the date of such sale.

(2) Where any dealer, casual dealer or any other person, who has furnished cash security or bank guarantee in accordance with the provisions of sub-rule (1), produces sufficient evidence within six months of transporting the consignment of goods into West Bengal to prove that such consignment of goods has not been sold in West Bengal, either in full or in part, or no tax is otherwise payable in respect of disposal of such goods, the authority shall within thirty days from the date on which such evidence is produced, refund, either in full or in part, as the case may be, the amount of cash security or release the bank guarantee so furnished.