Section 8 in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
8. Declaration to be made by a dealer or an importer other than a dealer for entry of goods.
(1)In respect of entry of any consignment of specified goods into a local area by or on behalf of a dealer or an importer other than a dealer for consumption, use or sale therein, the dealer or the importer other then a dealer shall make a declaration in such form, in such manner and containing such particulars relating to entry of such goods, as may be prescribed and such a declaration shall be carried along with the specified goods till such goods reach the destination within the local area.(2)The declaration referred to in sub-section (1) shall be produced under such circumstances, and in such manner, as may be prescribed, upon demand by the Commissioner or by such other person authorized by the Commissioner in this behalf, at any place within a local area.
