ORDER

Leave granted.

Heard counsel for the parties.

2. Section 4B of the Bengal Finance (Sales Tax) Act, 1941 says :

"No person shall transport from any railway station, steamer station, airport, post office, or any other place whether of similar nature or otherwise, notified in this nature or otherwise, notified in this behalf by the State Government, any consignment quantities and except in accordance with such conditions as may be prescribed. Such conditions shall be made with a view to ensuring that there is no evasion of tax by this Act."

Sub-section (2) empowers the State Government to prescribe the conditions for regulating transport of notified goods from any place, other than those referred to in sub-section (1) with a view to ensuring that there in no evasion of tax imposed by this Act.

3. Pursuant to the above provisions, rules have been made by the State Government. Rule 89A and in particular sub-rule (2) thereof is relevant for our purpose. It reads :

"(2) Where such consignment is despatched from any place within West Bengal and the value whereof exceeds rupees twenty five thousand-

(a) any person transporting such consignment shall carry with him a consignme