Section 80(3) in West Bengal Value Added Tax Act, 2003
(3)A consignment note or a document of like nature containing the declaration produced in accordance with the provisions of sub-section (2) shall, in the manner prescribed, be countersigned by the Commissioner or the other authority referred to in sub-section (2) , as the case may be, and such consignment note and other documents, duly countersigned, shall be returned to the transporter, carrier or transporting agent or any other person:Provided that the Commissioner, or the authority referred to in subsection (2) , may, before countersigning the consignment note or a document of like nature containing the declaration produced, demand from such transporter, carrier or transferring agent or any other person, by murdering title, a reasonable amount of security, if he is satisfied that the transporter, carrier or transporting agent or any other person, has failed to produce before the Commissioner or such authority, at the last checkpost as specified in subsection (4) , any consignment note or a document of like nature containing the declaration made by him in respect of any goods transported in a good vehicle by him on any previous occasion:Provided further that the security furnished shall be released to such transporter, carrier or transporting agent or the person, if the Commissioner or the authority demanding the security under the first proviso is satisfied that the vehicle carrying the goods, for which the consignment note or the document of like nature containing the declaration had been countersigned on furnishing of security has exited from West Bengal:Provided also that if the transporter, carrier or transporting agent or any other person, fails to produce before the Commissioner or the authority referred to in sub-section (2) , the evidence of exit from West Bengal of the vehicle carrying the goods, referred to in the second proviso, within a reasonable time from such exit, the security shall be adjusted against the penalty which may be imposed upon the transporter, carrier or transporting agent or the person, under sub-section (6) or under section 79.
