Section 81(2) in West Bengal Value Added Tax Act, 2003
(2)The transporter, carrier or transporting agent or any other person while carrying the goods referred to in sub-section (1) , shall stop the vehicle at the checkpost or at any place when so required by the Commissioner, and produce the documents referred to in sub-section (1) along with the document of title to such goods before the Commissioner, and the Commissioner shall, wherever necessary after verification, countersign the documents referred to in clause (a) or clause (b) , as the case may be, of sub-section (1) .
