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 any consignment of goods 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 a sale of such goods, two copies of the bill or cash memorandum issued by the seller of such goods, and such other documents as may be prescribed, or (b) where carriage is caused otherwise than by a 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 such other documents as may be prescribed: 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 (1) of section 5 of the Central 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 (1), 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, after verification, countersign the documents referred to in clause (a) or clause (b), as the case may be, of sub-section (1). (3) 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 (1) from carrying the documents referred to in that sub-section. 74 of 1956. Exemption from operation of provisions of section 80 and section 81.