Security from dealer, other than registered dealer, casual dealer or any other person, for issuing way bills.

105. (1)Where a dealer who is not registered under the Act, casual dealer or any other person, requires way bill in Form No. 50 obtainable in the manner laid down in rule 111 or rule 112 from the authority referred to therein for the purpose of transporting consignment of goods under rule 100, rule 103 or rule 104 and makes an application to the authority referred to in rule 111 or rule 112 for obtaining such way bill in Form No. 50, such authority may, for reasons to be recorded in writing, require such dealer, casual dealer or person, to furnish a cash security of such amount, or a bank guarantee of equivalent amount, as may be justified to safeguard the interest of revenue:

Provided that the said authority may dispense with the requirement of furnishing security, if the application in sub-rule (1) relates to import of goods by any Government department, local body, recognised university or affiliated educational institution Government recognised research organization or any registered charitable or cultural organization or any public sector undertaking, other than a registered dealer, and if the applicant declares that such goods are not intended to be disposed of by way of sale in West Bengal and furnishes a letter of undertaking to the effect that in the event of any sale of such goods, tax payable on such sale shall be deposited and evidence of payment of such tax shall be produced before the authority within fifteen days from the date of such sale.

(2) After security is furnished by a dealer who is not registered under the Act, casual dealer or any other person, the authority referred to in rule 111 or rule 112 shall issue way bill in Form No. 50 in such number, and for such period of time, as may commensurate with the amount of security so furnished by such dealer, casual dealer or the person.

(3) Where any dealer, casual dealer or any other person, who has furnished security under sub-rule (2) produces sufficient evidence within six months of transporting a consignment of goods into West Bengal under rule 100, rule 103 or rule 104 to prove that such consignment of goods has not been sold in West Bengal, the authority referred to in rule 111 or rule 112 shall, within thirty days from the date on which such evidence is produced refund the amount of cash security or release the bank guarantee so furnished.