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Authority from whom and the manner in which, waybills to be obtained by casual dealers.

112. (1) Any casual dealer may, for obtaining way bill in Form No. 50 referred to in rule 100, rule 103 or rule 104 for the purposes of transporting any consignment of goods on his own account from any of the places referred to in the said rules, make an application in Form No. 56 or may, for obtaining way bill in Form No. 51 referred to in rule 108, make an application in Form No. 57, duly filled in and signed by him,-

(a) if he is a casual dealer and, for the time being, sells or purchases goods in West Bengal from any place outside Kolkata, to the Assistant Commissioner or Sales Tax Officer within whose jurisdiction such place is situated; or

(b) if he is a casual dealer and, for the time being, sells or purchases goods in West Bengal from any place in Kolkata, to such Assistant Commissioner or Sales Tax Officer of such area as the Commissioner may authorise.

(2) While making an application to the authority as referred to in sub-rule (1), every casual dealer shall-

(a) declare in the application that he has no fixed place of business in West Bengal;

(b) state the description, quantity or value of goods intended to be transported;

(c) declare in the application that he is liable to pay tax as a casual dealer on his sales or purchases of goods in West Bengal and that he has paid tax on sales or purchases made upto the date of application and deposited the amount of tax on or before the date of application into the appropriate Government Treasury;

(d) declare that though he has transported some consignment of goods but up to the date of application, he is not liable to pay tax under section 15; and

(e) state in such application, the total number of the way bill Forms, if any, obtained by him on the last two occasions, the total number of way bill Forms used by him up to the date of application, and the stock of way bill Forms, if any, held by him on the date of application.

(3) Where an applicant for way bill in Form No. 50 or Form No. 51 has received such way bill on any previous occasion he shall furnish along with his application before the authority referred to in sub-rule (1) a separate statement of account in Form No. 54 or in Form No. 55 respectively of receipt and use of way bills by him and stock of unused way bill, if any, held by him on the date of making application and the aggregate value of the consignment of goods transported by him or on his account on the strength of the way bill Forms used by him, and where he applied for way bill in Form No. 50 for the purpose of transport of any consignment of goods referred to in rule 100, rule 103 or rule 104, he shall also produce before such authority railway receipt, bill of lading, consignment note or any document of like nature, as the case may be, in respect of such consignment.

(4) If it appears to the appropriate authority referred to in sub-rule (1),-

(a) that the applicant at the time of making application is not liable to pay tax under section 15; and

(b) that the declaration made by him and the particulars furnished by him in the application referred to in sub-rule (1) and sub-rule (2) are correct and complete, such appropriate authority shall issue to such casual dealer way bill in Form No. 50 or Form No. 51, as applied for, in such number as it may satisfy his bonafide requirement and while issuing any way bill such authority shall specify in each way bill the description, quantity, value of the goods intended to be transported.

(5) Where it appears to the authority referred to in sub-rule (1), that the applicant for way bills in Form No. 50 or Form No. 51 under this rule has failed at the time of making an application, to comply with an order directing him to pay a security under rule 105, or under section 26, such authority may withhold issue of such way bills till such security is furnished, provided that there is no order of stay on demand of such security from higher forum.

(6) If it appears to the appropriate authority referred to in sub-rule (1) that a casual dealer liable to pay tax under clause (b) of section 15 has not paid tax on purchase of goods in respect of any consignment for the transport of which a way bill is required under section 73, such appropriate authority shall withhold the issue of any way bill Form for transport of such consignment of goods till the casual dealer produces before such authority the receipted challan on showing payment of the amount of such tax into the appropriate Government Treasury:

Provided that where any consignment of goods is transported by a road vehicle by a casual dealer liable to pay tax under section 15 without a way bill referred to in rule 108 and where the amount of tax payable by him thereunder is not paid on his purchases of goods in West Bengal before such consignment is transported from any place in West Bengal, such casual dealer may deposit the amount of such tax intoan appropriate Government Treasury and furnish a copy of receipted challan to the Sales Tax Officer or Assistant Commercial Tax Officer of any checkpost through which such road vehicles transport such consignment of goods or to such Assistant Commissioner or Sales Tax Officer as the Commissioner may authorise in this behalf.

(7) After the receipted copy of challan is furnished under sub-rule (5) in respect of any consignment of goods, the Sales Tax Officer or Assistant Sales Tax Officer of the checkpost referred to in sub-rule (5) shall, after verification of the bill, invoice, consignment note,road challan or any document of like nature presented by, or on behalf of, such casual dealer, issue a way bill in Form No. 51, as the case may be, to the casual dealer or the driver or person in-charge of the vehicle, authorised by the casual dealer to enable him to fill in the way bill Form in duplicate and to get it endorsed, by the Sales Tax Officer or Assistant Sales Tax Officer posted at the checkpost or, in case a vehicle is intercepted at any other place, by such Assistant Commissioner as the Commissioner may authorise.

(8) Notwithstanding any order passed or action taken by the appropriate authority referred to in sub-rule (1) on an application of a casual dealer, such Deputy Commissioner or Assistant Commissioner as may be authorised by the Commissioner may, on an application made by such casual dealer, or on his own motion, for reasons to be recorded in writing, proceed to dispose of such application upon its transfer to him by the Commissioner under sub-section (3) of section 3, or direct the appropriate authority referred to in sub-rule (1) or any other officer by an order to issue such number of way bill Forms to such casual dealer within such time, in such manner and subject to fulfilment of such condition by the casual dealer as may be specified in such order.