(1) Every dealer, casual dealer or any other person shall, while transporting any consignment of goods other than those specified in Schedule A but including raw jute by a goods vehicle, or as a load carried by any person, of value exceeding rupees twenty-five thousand despatched from any place in West Bengal to any other place in West Bengal either on his own account or on account of a consignee, make over a forwarding note or challan, in duplicate, along with the Transporter' copy and an extra copy of tax invoice, or two copies of invoice, or bill, or cash memorandum, as the case may be, issued by selling dealer, to the driver or person in charge of the road vehicle who shall present those along with the relevant consignment note before such Joint Commissioner or Deputy Commissioner or Sales Tax Officer as the Commissioner may authorise to intercept, detain and search under section 74 on the way to its destination:

Provided that the provision of this rule shall not apply where any consignment of gold is transported by, or on account of, a banking company as defined in the Banking Regulation Act, 1949 (10 of 1949).

(2) The driver or person in charge of a goods vehicle or person carrying the load, shall, while transporting such consignment of goods in West Bengal and till he reaches the destination, carry with him the documents referred to in sub-rule (1) and any other document of like nature.

(3) Whenever, a goods vehicle transporting any consignment of goods or a load carried by a person, is intercepted under clause (a) of section 74 at any place, other than a railway station, steamer station, custom station, port, air port or post office, on its way to destination by any authority referred to in sub-rule (1). the driver or person in charge of the goods vehicle transporting the consignment of goods or the person carrying the load, shall, on demand, present before such authority the documents referred to in sub-rule (1) for verification as to whether such consignment of goods is being transported in contravention of the provisions of section 73 or not.

(4) Where any document is presented in respect of any consignment of goods under sub-rule (3) before the authority referred to in sub-rule (1), such authority shall verify the particulars of consignment of goods disclosed in such documents with the consignment actually being carried and on satisfaction about the correctness of the disclosed particulars upon such verification, allow the vehicle or the person carrying the load, to move with the consignment of goods and retain a copy of such document for office records.

(5) Where it appears to the authority referred to in sub-rule (1), that-

(a) the documents referred to in sub-rule (1) have not been produced by the driver or person in charge of the road vehicle or person carrying the load before him; or

(b) the description, quantity, weight or value of the goods in any consignment is found on verification to be at variance with the description, quantity, weight or value of goods as disclosed in the tax invoice, or invoice, or bill, or cash memorandum, or forwarding note, or challan; or
(c) the documents presented in respect of the goods in any consignment is found to be false or incorrect, either in respect of the description, quantity weight or such consignment of goods, or the value thereof: or

(d) in respect of any consignment of goods as shown in the documents produced, either the consignor or the consignee, is not in existence at the disclosed place.

such authority shall prepare a report in the presence of the driver or person in charge of the vehicle or the person carrying the load, as the case may be and get such report countersigned by him, or where the driver or person in-charge of the vehicle or the person carrying the load is not available for any reason, such authority shall prepare a report in the presence of one witness after explaining to him the contents of the report and get the report countersigned by him and shall, for reasons to be recorded in writing, seize such consignment of goods under section 76.