Amendment status not verified — confirm the current text below against the official source.
(1) No person shall transport from any railway station, steamer station, airport, port, post office or any other place, to be notified in this behalf by the State Government, any consignment of goods specified in Part A of Schedule IV, or notified goods, exceeding such quantity or value, and except in accordance with such restrictions and conditions to ensure that there is no evasion of tax, as may be prescribed. Entry and search of place of business or any other place. Restriction on movement of goods specified in Pat A of Schedule IV and notified goods. 515 The West Bengal Sales Tax Act, 1994. [West Ben. Act (Chapter VIM —Maintenance, production and inspection of accounts; search and seizure of accounts; measures to regulate transport of goods; checkposts; seizure of goods; imposition of penalty; disposal of seized goods, etc.—Section 69.) (2) To ensure that there is no evasion of tax, transport of goods specified in Part A of Schedule IV, or notified goods, from any place, other than those referred to in sub-section (I), shall, subject to such restrictions and conditions as may be prescribed, be regulated in such manner as may be prescribed. (3) Subject to the restrictions and conditions prescribed under sub- section (1) or sub-section (2), any consignment of goods specified in Part A of Schedule IV, or notified goods, may be transported by any person after he furnishes in the prescribed manner such particulars in such form obtainable from such authority or in such other form as may be prescribed. (4) Subject to such restrictions and conditions as may be prescribed, nothing in sub-section (I) shall apply to— (a) duly accredited diplomatic personnel attached to foreign consulates or other diplomatic offices, (b) organisations and specialised agencies of the United Nations, (c) Khadi and Village Industries Commission, (d) Embarkation Headquarters, Shipping Section, Customs Group, Ministry of Defence, Government of India, Calcutta, or (e) such other persons, organisations or institutions as may be prescribed. Interception, detention and search of road vehicles and search of warehouse etc.