The West Bengal Sales Tax Rules, 1995
-

Body 223. Manner of making declaration by transporter for the purpose of transporting goods in a goods vehicle throughWest Bengal and production of declaration before the prescribed authority.

(1) For the purpose of sub-section(l) of section 72, when a goods vehicle transporting any goods enters into West Bengal and such vehicle transporting such goods is bound for any place outside West Bengal, the transporter transporting such goods, shall, before entering of such vehicle into West Bengal, make a declaration in the Form appended to this sub-rule and available in the website, of the Commercial Taxes Directorate, www.wbcomtax.gov.in-

(a) firstly, by way of transmitting certain information, as appended below, required of him to be furnished in connection with the making of the said declaration, electronically either under digital signature or without any digital signature, through the said website including a statement by him that the goods being so transported in his vehicle shall not be unloaded, delivered or sold in West Bengal; and

(b) secondly, by way of generating electronically the paper form of the declaration, created on the basis of the information which has been successfully transmitted by him electronically under clause (a).

INFORMATION INCLUDING A STATEMENT TO BE TRANSMITTED UNDER CLAUSE (a) OF SUB-RULE (1) OF RULE 223.

1	NAME OF THE TRANSPORTER
2	ADDRESS OF THE TRANSPORTER
3	ENROLMENT CERTIFICATE NO., IF ANY, UNDER THE W.B.V.A.T. ACT, 2003/UNDER THE W.B.S.T. ACT, 1994
4	REGISTRATION CERTIFICATE NO. OF THE VEHICLE
5	CHASIS NO. OF VEHICLE
6	ENGINE NO. OF VEHICLE
7	NAME OF VEHICLE OWNER
8	ADDRESS OF VEHICLE OWNER
9	ORIGINATING PLACE OF THE VEHICLE
10	ORIGINATING DISTRICT
11	ORIGINATING STATE
12	DESTINATION PLACE OF THE VEHICLE
13	DESTINATION DISTRICT
14	DESTINATION STATE
15	NAME OF CONSIGNOR OF THE DEPARTURE STATE
16	TIN OF THE CONSIGNOR
17	NAME OF CONSIGNEE OF THE DESTINATION STATE
18	TIN OF THE CONSIGNEE
19	ENTRY LOCATION IN WEST BENGAL
20	EXIT LOCATION FROM WEST BENGAL
21	PROMINENT LOCATIONS IN THE ROUTE
22	APPROXIMATE ENTRY DATE IN WEST BENGAL
23	APPROXIMATE EXITDATEFROMWEST BENGAL
24	TOTAL NO. OF BILLS/INVOICES
25	DESCRIPTION OF GOODS
26	QUANTITY/TOTAL NO. OF ITEMS
27	VALUE OF THE GOODS
28	PLACE OF TRANSHIPMENT (IF ANY)

DECLARATION

I, the transporter/* carrier/*transporting agent, do hereby declare that the information furnished above are correct to the best of my knowledge and belief The goods bound for a destination outside West Bengal, transported in this vehicle No. ................................................................ shall not be unloaded, delivered or sold in West Bengal.

I further declare that the consignment of goods carried by me on the strength of Transit Declaration Form issued on the previous occasion, on our declaration, has *duly/* not yet exited fromWest Bengal.

Date of issue .......................................................	Signature ................................................................
Place .......................................................	Status ......................................................................

*Strike out whichever is inapplicable.

FORM OF DECLARATION

[*See sub-rule (1) of rule 223 of theWest Bengal Sales Tax Rules, 1995]

TRANSIT DECLARATION NUMBER:	DATE OF ISSUE:
VALID UPTO:	REVALIDATED UPTO :

1	NAME OF THE TRANSPORTER
2	ADDRESS OF THE TRANSPORTER
3	REGISTRATION CERTIFICATE NO. OF THE VEHICLE
4	ORIGINATING PLACE OF THE VEHICLE
5	ORIGINATING DISTRICT
6	ORIGINATING STATE
7	DESTINATION PLACE OF THE VEHICLE
8	DESTINATION DISTRICT
9	DESTINATION STATE
10	ENTRY LOCATION IN WEST BENGAL
11	EXIT LOCATION FROM WEST BENGAL
12	NAME OF THE CONSIGNOR OF THE DEPARTURE STATE
13	TIN OF THE CONSIGNOR
14	NAME OF CONSIGNEE OF THE DESTINATION STATE
15	TIN OF THE CONSIGNEE
16	APPROXIMATE ENTRY DATE IN WEST BENGAL
17	APPROXIMATE EXITDATE FROM WEST BENGAL
18	TOTAL NO. OF BILLS/INVOICES
19	DESCRIPTION OF GOODS
20	QUANTITY/TOTAL NO. OF ITEMS
21	VALUE OF THE GOODS
22	PLACE OF TRANSHIPMENT (IF ANY)

DECLARATION

I, the *transporter/*carrier/*transporting agent, do hereby declare that the information furnished above are correct to the best of my knowledge and belief. The goods bound for a destination outsideWest Bengal, transported in this vehicle No. ................................................................ shall not be unloaded, delivered or sold in West Bengal.

Date of issue .......................................................	Signature ................................................................
Place .......................................................	Status ......................................................................

* Please, strike out whichever is inapplicable.

(2) The transporter shall enter from any place in West Bengal with the valid declaration, in paper from, made by him as per the provisions of sub-section (1) of section 72 together with the copy of the invoice, consignment note or delivery note in respect of the goods being transported in the goods vehicle and shall produce the said declaration including those documents-

(a) before the Joint Commissioner, Deputy Commissioner, Commercial Tax Officer or Assistant Commercial Tax Officer, as the case may be, posted at the Checkpost, when the goods vehicle transporting the goods is intercepted by such authority at the Checkpost; or

(b) before such other Joint Commissioner, Deputy Commissioner, Commercial Tax Officer or Assistant Commercial TaxOfficer, as may be authorized by the Commissioner in this behalf, who may intercept such goods vehicle at any other place, when the goods vehicle transporting the goods is intercepted by such authority at any other place.