Section 25 in West Bengal Value Added Tax Act, 2003
25. Enrolment of transporters, carriers or transporting agents.
(1)For carrying out the purposes of section 73, section 80, section 81, every transporter, carrier or transporting agent operating lease transporting business in West Bengal for transporting any consignment of goods into, or outside, or within, West Bengal shall apply and obtain from the Commissioner a certificate of enrolment in such manner, and within such time, as may be prescribed.(2)If a transporter, carrier or transporting agent, who is required by subsection (1) to get himself enrolled, fails, without reasonable cause, to make an application for enrolment within the prescribed time, the Commissioner may, by an order in writing and after giving such transporter, carrier or transporting agent an opportunity of being heard, impose upon such transporter, carriers or transporting agent a penalty of a sum not exceeding one thousand rupees for each month of default, in the manner as may be prescribed.
