(1) Every transporter, carrier or transporting agent to whom the provisions of section 25 apply, shall maintain, in accordance with the provisions of sub-section (1) of section 70, a true and up-to-date account of every consignment of taxable goods-

(a) transported into West Bengal from any place outside West Bengal in a register in Form no. 47, or

(b) transported from any place in West Bengal to any place outside West Bengal in a register in Form no. 48, or

(c) transported from any place in West Bengal to any other place within West Bengal in a register in Form no. 49, as the case may be.