(1) The prescribed authority may in respect of any kind of taxable goods accept from a dealer deposit of a stun which in the opinion of such authority is sufficient to cover the tax under this Act estimated to be payable during a. prescribed period and issue, in the prescribed manner and in the prescribed form, a transport pass certifying the amount deposited.
(2) Subject to prescribed conditions, such a pass shall be sufficient authority for transportation or removal during the prescribed period from any notified place of a series of consignments of such taxable goods so that the aggregate amount of tax leviable in respect of all such consignments does not exceed the amount of the deposit.
The West Bengal Taxes on y of Goo cal Areas Act, 1962.
[West Ben. Act Goods not originally meant for consumption, use or sale in a local area subsequently consumed, used or sold therein.
Entry of goods in a local area without bill of entry or payment of tax.
(Sections 8-10.)
(3) Where any consignments are transported or removed under a transport pass referred to in sub-section (1) , the prescribed authority shall adjust against the deposit, the taxes assessed in respect of the consignments in such manner as may be prescribed.
(4) Any amount of the deposit remaining at the credit of the dealer at the end of a prescribed period shall, on his application, be refunded to him, or may, at his option, be credited towards any deposit in respect of any 'future period for which he may want to take a fresh transport pass on making a deposit under sub-section (1) .
8. Where a transport pass has been granted under sub-section (2) of section 6, in respect of any taxable goods entering a local area, on the ground that such goods were not for consumption, use or sale in such local area and the assessment was nil, then, such goods or any part thereof shall not be subsequently consumed, used or sold in such local area unless a revised bill of entry in such form and containing such particulars as may be prescribed is delivered to the prescribed authority and the tax leviable under this Act is assessed and paid.
Explanation.—In cases as aforesaid, tax shall be levied as if the taxable goods or so much thereof as is intended to be consumed, used or sold in the local area has entered the local area for consumption, use or sale therein.
9. When any tax leviable under this Act in respect of the entry of any taxable .goods has been short-levied through inadvertence, error or misconstruction on the part of the prescribed authority or any person appointed under subsection (2) of section 3, or through misstatement as to the quantity or description on the part of the dealer liable to pay tax in respect of such goods, or for any other reason, the dealer shall pay the deficiency, on demand being made within three months from the date of the assessment; and the prescribed authority may refuse the transportation or removal, from a notified place of the taxable goods or any part thereof not yet transported or removed until the deficiency is paid in full.