Section 80(2) in West Bengal Value Added Tax Act, 2003
(2)For the purpose of sub-section (1) , the consulate note of the documents of like nature containing the declaration together with such other documents as may be prescribed, shall be produced before the Commissioner or such other authority as may be prescribed, at the first checkpost that the transporter, carrier or transporting agent or any other person reaches after entry of the vehicle into West Bengal or, where such vehicle is intercepted before it reaches the first checkpost, before such other authority as may be prescribed, at the place where the vehicle is intercepted.
