Amendment status not verified — confirm the current text below against the official source.
(1) When a goods vehicle, transporting any goods specified in Part A of Schedule IV, or notified goods, exceeding such quantum or value as the State Government may, by notification, specify, enters into West Bengal from any place outside West Bengal, and such vehicle transporting such goods is bound for any place outside West Bengal, the transporter of such goods shall, in the prescribed manner, declare in such form as may be prescribed that the goods being so transported in his vehicle shall not be unloaded, delivered or sold in West Bengal: Provided that the provisions of this sub-section shall not apply where the transporter of such goods proves to the satisfaction of the Commissioner, or the other authority referred to in sub-section (2), that the transport of such goods in such vehicle is in the course of export within the meaning of sub-section (1) of section 5 of the Central Sales 74 of 1956. Tax Act, 1956, to such country as the State Government may, by notification, specify. (2) For the purpose of sub-section (1), a declaration in triplicate together with such documents as may be prescribed shall be produced before the Commissioner at the first checkpost that the transporter reaches after entry of the vehicle into West Bengal or, where such vehicle is intercepted before it reaches the first cheapest, before such other authority as may be prescribed, at the place where the vehicle is intercepted. (3) A declaration produced in accordance with the provisions of sub-section (2) shall, in the manner prescribed, be countersigned by the Commissioner or the other authority referred to in sub-section (2), as the case may be, and the copies of such declaration marked 'original' and 'duplicate' and documents duly countersigned shall be returned to the transporter and the copy marked 'triplicate' shall be retained by the Commissioner or the other authority as aforesaid for record. Regulatory measures for transport of goods through West Bengal. 519 The West Bengal Sales Tax Act, 1994. [West Ben. Act (Chapter VIII.—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 72.) (4) The transporter shall carry with him the copies of the declaration marked `orignal and 'duplicate' referred to in sub-section (3) while transporting the goods specified in Part A of Schedule IV or notified goods through the routes as may by specified in the declaration and poduce such declaration before the Commissioner at the last checkpost that he reaches before the exit of the vehicle with such goods from West Bengal, and the Commissioner shall, in the prescribed manner, endorse such declaration evidencing exit from West Bengal of the vehicle transporting the same goods as specified in the said declaration and return to the transporter the copy thereof marked 'duplicate' and retain the copy marked `orginar for record. (5) For the purpose of verifying whether any goods specified in Part A of Schedule IV or any notified goods are being transported in contravention of the provisions of this section, the Commissioner or such other authority as may be prescribed, may, subject to such restrictions and conditions as may be prescribed, intercept any goods vehicle at any place within West Bengal and search such vehicle. (6) Where after the search of the vehicle made under sub-section (5), the Commissioner or the other authority referred to in sub-section (5) is satisfied, for reasons to be recorded in writing, that the transporter has contravened the provisions of this section, he may, after giving the transporter a reasonable opportunity of being heard, impose, by an order to be passed in the prescribed manner, such penalty, not exceeding twenty- five per centum of the value of the goods so transported, as may be determined by him in accordance with the rules made under this Act. (7) Any penalty imposed under sub-section (6) shall be paid by the transporter into a Government Treasury or the Reserve Bank of India by such date as may be specified by the Commissioner or the other authority referred to in sub-section (5) in a notice to be issued for this purpose, and the date so specified shall not be earlier than fifteen days from the date of service of the notice: Provided that the Commissioner or the other authority referred to in sub-section (5) may, for reasons to be recorded in writing, extend the date of such payment. (8) Until the penalty imposed under sub-section (6) is paid and a receipt showing payment of such penalty is furnished and the declaration referred to in sub-secion (2) is produced, the goods specified in Part A of Schedule IV or notified goods so transported shall be detained by the Commissioner or the other authority who imposes such penalty. 520 The West Bengal Sales Tax Act, 1994. XLIX of 1994.] (Chapter VDT—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 72.) (9) If the penalty is paid by the date specified in the notice referred to in sub-section (7) and transporter furnishes the declaration in accordance with the provisions of this section, the Commissioner or the other authority who imposes the penalty shall countersign the declaration and the documents in accordance with the provisions of this section and allow the vehicle to resume, its journey. (10) If the penalty is not paid by the date specified in the notice referred to in sub-section (7), the goods specified in Part A of Schedule IV or notified goods shall be seized by the Commissioner or the other authority under whose order such goods are detained. (11) Notwithstanding anything contained in sub-section (8) and sub- section (10), the Commissioner, pending final disposal of an application for revision under section 81 against an order of imposition of penalty under this section, may direct transport of the goods specified in Part A of Schedule IV or notified goods through West Bengal on such terms and conditions as he may consider fit and proper. (12) Subject to such restrictions and conditions as may be prescribed, the Commissioner may sell the goods specified in Part A of Schedule IV or notified goods seized under sub-section (10) in open auction or otherwise, and remit the proceeds of sale thereof to a Government Treasury. (13) The proceeds of sale of the goods specified in Part A of Schedule IV or notified goods referred to in sub-section (12) shall be applied in the prescribed manner for payment in the following order of priority:— (a) first, the incidental charges, if any, relating to sale in auction or otherwise; (b) secondly, the expenses, if any, for storage of such goods seized under sub-section (10); (c) thirdly, the penalty imposed under sub-section (6); and the balance of such proceeds of sale, if any, shall be paid in the prescribed manner to the owner of such goods seized under sub- section (10). (14) Subject to the provisions of sub-section (10) and sub-section (12), if the transporter fails to produce the declaration countersigned under sub-section (3) or sub-section (9) before the Commissioner as required under sub-section (4) within such time as may be specified in the declaration, it shall be presumed that the goods specified in Part A of Schedule IV or notified goods so transported have been sold in West Bengal by the transporter, and he shall be deemed to be a dealer under this Act. 521 The West Bengal Sales Tax Act, 1994. [West Ben. Act (Chapter VIII 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 73.) (15) The provisions of this Act shall, for the pruposes of levy, collection and assessment of tax, determination of interest, payment and recovery of tax and interest, appeal, review or revision, apply to the transporter deemed to be a dealer under sub-section (14). (16) If the State Government is, at any lime, of the opinion that it would be in the public interest so to do, it may, by notification, exempt from such date, for such period, and subject to such terms and conditions, as may be specified therein, any class or classes of goods specified in Part A of Schedule IV or notified goods from the operation of the provisions of this section. Explanation.—For the purposes of this section and section 73,— (a) "transporter" means the owner, or any person having possession or control, of a goods vehicle who transports on account of any other person, for hire or on his own account any goods from one place-to another, and includes any person whose name is entered in the permit granted under the Motor Vehicles Act, 1988, as the holder thereof, the driver or any 59 of 1988. other person in charge of such vehicle; (b) "goods vehicle" means any motor vehicle as defined in the Motor Vehicles Act, 1988, constructed or adapted for use for transportation of goods or any motor vehicle not so constructed or adapted when used for the transportation of goods, and includes a trailer attached to such vehicle. Measures to prevent evasion of tax on sales within West Bengal.