IMPORTANT POINT
Rule 89A(2) of the Bengal Finance (Sales Tax) Rules, places a statutory obligation upon the consignor to carry a written declaration in duplicate in the prescribed form, signed by consignor or by his authorised agent.

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 consignment note or delivery note, sale bill or cash memo or similar document and a written declaration in duplicate duly signed by the consignor or his authorised agent in the form mentioed in the Schedule appended to this sub-rule in respect of such consignment, and shall, on demand by the officer referred to in the proviso to sub-rule (1) of Rule 70A, produce the said documents and declaration and the said officer, on being satisfied about the correctness of the documents and the declaration, shall only allow the movement of such quantity of notified goods mentioned in that declaration and conforming to the description given therein and to other documents produced. He shall retain one copy of the declaration and return the second copy on which he shall endorse the date on which the consignment is transported and shall sign, and date such endorsement;

(b) If the declaration referred to in clause (a) in respect of any consignment has already been submitted to an officer referred to in the proviso sub-rule (1) of rule 70A any person transporting such consignment shall, on demand by such officer at any subsequent place, produce the countersigned and sealed copy of the aforesaid declaration.

SCHEDULE

Declaration

Declaration No.........

Date........................

I/We declare that the following consignment of notified goods is despatched from a place within West Bengal :-

1. Name and address of the consignor

2. (a) Name and address of the consignee.

(b) Registration Certificate/Certificate No. of the consignee (if registered or certified under any of the Sales Tax Acts).

3. Place of despatch.

4. Destination.

5. Description of consigment

6. Quantity

7. Weight

8. Value

9. Consigno s Bill/Cash Memo/other document (specify) no. and date

10. Consignment or Delivery Note No. and date.

I/We declare that I/we hold/do not hold Registration Certificate/Certificate No...... under the Bengal Finance (Sales Tax) Act, 1941/West Bengal Sales Tax Act, 1954.

I/We have/havea not manufactured the goods in West Bengal/not transported the goods from outside West Bengal.

The above statements are true to the best of my/knowledge and belief.

Status of the declarant

 Signature

N.B. (1) This declaration should bear a consecutive issue number of the office of the consignor giving the declaration and a true copy of the same should be retained by him.

(2) Strike out words or phrase not applicable.

(Inserted by Notification No. 1863 F.T. dated 25.4.1985 w.e.f 1.5.1985)"

4. According to clause (a) of sub-rule (2), a person t