Amendment status not verified — confirm the current text below against the official source.
(1) Where a transporter carries from any place in West Bengal in a goods vehicle such goods as the State Government may, by notification, specify and such vehicle is bound for any place outside West Bengal, he shall, in addition to a document of title to the goods, carry with him, in respect of such goods.— (a) where carriage is caused by the sale of such goods, two copies of the bill or cash memorandum issued by the seller of such goods, and a declaration in the prescribed form containing such particulars as may be prescribed, or (b) where carriage is caused otherewise than by sale of such goods, two copies of the forwarding note, delivery challan or document of like nature by whatever name called, issued by the owner or consignor of such goods, and a declaration in the prescribed form containing such particulars as may be prescribed: 522 The West Bengal Sales Tax Act, 1994. XLIX of 1994.] (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 74.) Provided that the provisions of this sub-section shall not apply where the transporter carrying such goods, proves to the satisfaction of the Commissioner that consequent upon a sale of such goods in the course of export within the meaning of sub-section ( I ) of section 5 of the Central 74 of 1956. Sales Tax Act, 1956, his goods vehicle carrying such goods is bound for such country as the State Government may, by notification, specify. (2) The transporter, while carrying the goods referred to in sub- section (I), shall stop the vehicle at the checkpost or at any place when so required by the Commissioner, and produce the documents referred to in sub-section (1) along with the document of title to such goods before the Commissioner, and the Commissioner shall countersign the documents referred to in clause (b) of sub-section (I) in the carriage of such goods is caused otherwise than by a sale. (3) Where a transporter contravenes the provisions of sub-section (1) or sub-section (2), it shall be presumed that the movement of the goods as aforesaid has been caused otherwise than by a sale in the course of inter-State trade and commerce within the meaning of section 3, or in the course of import or export within the meaning of section 5, of the Central Sales Tax Act, 1956, or otherwise than by way of transfer of goods to agent, principal or branch of the owner or consignor of such goods within the meaning of section 6A of that Act and that the sale of such goods has been made in West Bengal and there has been an attempt to evade the tax payable theron under this Act. (4) Upon such presumption as aforesaid, the movement of the goods as aforesid from West Bengal shall remain suspended till the requirement of the provisions of sub-section (2) are complied with. (5) If the State Government is, at any time, 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 conditions, as may be specified therein, any class or classes of transporter carrying any class or classes of goods referred to in sub-section (I) from carrying the declaration referred to in that sub-section.