Maintenance of registers by transporter, carrier or transporting agent.

89. (1) Every transporter, carrier or transporting agent to whom the provisions of section 25 apply, shall maintain, in accordance with the provisions of sub-section (1) of section 70, a true and up-to-date account of every consignment of taxable goods-

(a) transported into West Bengal from any place outside West Bengal in a register in Form No. 47; or

(b) transported from any place in West Bengal to any place outside West Bengal in a register in Form No. 48; or

(c) transported from any place in West Bengal to any other place within West Bengal in a register in Form No. 49, as the case may be.