Amendment status not verified — confirm the current text below against the official source.
(1) The prescribed authority may in respect of any Deposit, "- kind of taxable goods accept from a dealer deposit of a sum which in the opinion of such authority is sufficient to cover the tax under this Act estimated to be payable during a prescribed period and issue, in the prescribed manner and in the prescribed form, a transport pass certifying the amount deposited. (2) Subject to prescribed conditions, such a pass shall be sufficient authority for transportation or removal during the prescribed period from any notified place of a series of con- signments of such taxable goods so that the aggregate amount of tax leviable in respect of all such consignments does not exceed the amount of the deposit. (3) Where any consignments are transported or removed under a transport pass referred to in sub-section (1), the Bill of entry. Transport pass. 4 The West Bengal Taxes on Entry of Goods in Local Areas Act, 1955. [West Ben. Act (Sections 8-10.) prescribed authority shall adjust against the deposit, the taxes assessed in respect of the consignments in such manner as may be prescribed. (4) Any amount of the deposit remaining at the credit of the dealer at the end of a prescribed period shall, on his application, be refunded to him, or may, at his option, be credited towards any deposit in respect of any future period for which he may want to take a fresh transport pass on making a deposit under sub-section (1). Goods not